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“Section 35(1)(o)”
Section References (mined)Section 35Section 35(1)(o)1 judgments
The decision most relied on for Section 35(1)(o) is CIT v. Dunlop Rubber Co. Ltd. (142 ITR 493), cited in 95 judgments on BharatTax.
Leading authorities on Section 35(1)(o)
CIT v. Dunlop Rubber Co. Ltd.
142 ITR 493 · 1983 · High Court
95
citing judgments
Pure reimbursement of expenditure does not constitute income in the nature of royalty or fees for technical services, therefore eliminating the obligation to deduct tax at source.
CIT v. Tejaji Farasram Kharawalla Ltd.
67 ITR 95 · 1968 · Supreme Court
51
citing judgments
Reimbursement of expenses does not constitute income and is therefore not taxable as a revenue receipt. Such receipts are treated as a reduction of cost rather than income.
1. CIT v. Gem Plus Jewellery India Ltd.
233 CTR 248 · 2010 · High Court
14
citing judgments
An assessee is eligible for deduction under Section 10A of the Income Tax Act, as decided in the assessee's own case for earlier assessment years.
