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Law laid down by jurisdictional HC binding on assessee under jurisdiction: SC
Case Law Details
- Case Name
- DCIT Vs m/s. Raghuvir Synthetics 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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1. The present appeal arises out of the judgement and order dated 14.06.2005 passed by the High Court of Gujarat at Ahmedabad in Tax Appeal No.333/2004.
2. The respondent-assessee is a public limited company and for the assessment year 1994-95, it had filed its return wherein it had claimed revenue expenditure of Rs.65,47,448/- on advertisement and public issue. However, in the Return of Income, the Company made a claim that if the aforesaid claim cannot be considered as a revenue expenditure then alternatively then the said expenditure may be allowed under Section 35D of the Income Tax Act,...
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