H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

viii) Whether the expenses towards contribution to have encashment trust for the discharge of the Statutory liability is an allowable expense under the provisions of Section 37(1) of the Income Tax Act, 1961? ix) Whether the Learned Tribunal was justified going beyond the pleadings in issuing the directions for enhancing the income by adding to the income the amount