Hemraj Nebhomal Sons. v. CIT
146 Taxmann 345High Court2005#8098 most cited
What is Hemraj Nebhomal Sons. v. CIT authority for?
Once the conditions for deductibility of business expenditure under Section 37(1) are met, the Assessing Officer cannot question whether the expenditure was legitimate or necessary. Disallowance is permissible only if the claim is found to be bogus, false, or not incurred.
14
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.
Also referred to as
Hemraj Nebhomal Sons vs CIT · Section 37 · business expenditure · allowability · advertisement expenses · sales promotion · Assessing Officer's power to probe · legitimate expenditure · necessary expenditure
Also reported as
278 ITR 345
