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Section 372 Section 332 Section 33A2

BRITANNIA INDUSTRIES LTD. vs. COMMNR. OF INCOME TAX

C.A. No.-002415-002415 - 2004Supreme Court05 Oct 2005

For Respondent: Commissioner of Income Tax,West Bengal, Kolkata & Anr

Section 28Section 30Section 32ASection 33Section 33ASection 37

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "profits and gains of business or profession". (2) Notwithstanding anything contained in sub-section (1), no expenditure in the nature of entertainment expenditure shall be allowed