Case Law Details
Case Name : Karamchand Premchand Pvt. Ltd. Vs Commissioner of Income-Tax (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
In this case the challenge before the Court was to an order dated 29.1.1970 passed by the Commissioner of Income Tax who had dismissed the petitioner’s Revision Application filed under Section 33A and Section 264(1) of the Act on the ground of limitation. The issue pertaied to the Assessment Year 1961-62, 1962-63, 1963-64, for which period the petitioner had incurred certain expenditure, however no deduction was claimed in respect of the same, relying upon the decision of this Court and other High Courts in respect of deductibility of such expenses. The Income Tax Officer had also not al...
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