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SC dismisses SLP – Disallowance of reimbursement of expenses to agents U/s. 40(a)(ia)
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Gujarat Narmada Valley Fertilizers Co Ltd (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Supreme Court (SC) dismisses Special Leave Petition (SLP) in the case of CIT Vs. Gujarat Narmada Valley Fertilizers Company Ltd. filed against decision of Gujarat High Court which upheld the order of Income Tax Appellate Tribunal holding that disallowance under section 40(a)(ia) of the Income-tax Act, 1961 is not justified on reimbursement of expenses to C & F and consignment agents.
SUPREME COURT OF INDIA
COMMISSIONER OF INCOME TAX
vs.
GUJARAT NARMADA VALLEY FERTILIZERS CO LTD
Date of Pronouncement – 17th January, 2014
ANIL R. DAVE & JAGDISH SINGH KHEHAR,
JJ. ...
