BharatTax.net
← All Phrases

“Section 37(2)(iii)”

Section References (mined)Section 37Section 37(2)(iii)2 judgments

DIRECTOR OF INCOME TAX vs. JET LITE (INDIA) LTD.

The appeals are disposed of in the above terms with no order as to

ITA - 205 / 2002HC Delhi04 Nov 2015
Section 260A

expenses. However, the CIT (A) found that the expenses claimed as conveyance expenses were in the nature of entertainment expenses as defined by Section 37(2)(iii) and directed the AO to restrict the disallowance insofar as conveyance expenses of Rs. 7,31,324. 70. The Court is unable

JET LITE (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX- XVI

The appeals are disposed of in the above terms with no order as to

ITA - 204 / 2002HC Delhi04 Nov 2015
Section 260A

expenses. However, the CIT (A) found that the expenses claimed as conveyance expenses were in the nature of entertainment expenses as defined by Section 37(2)(iii) and directed the AO to restrict the disallowance insofar as conveyance expenses of Rs. 7,31,324. 70. The Court is unable