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Section 807 Section 36(1)(va)3 Deduction2

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

C.A. No.-002833-002833 - 2016Supreme Court12 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 2(24)(x)Section 28Section 36Section 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

M/S LIBERTY INDIA vs. COMMR.OF INCOME TAX,KARNAL

CHECKMATE SERVICES P LTD vs. COMMISSIONER OF INCOME TAX-I

M/S LIBERTY INDIA vs. COMMR.OF INCOME TAX,KARNAL