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
disallowance of a sum
of Rs.31,38,017/- for the Assessment Year 1994-1995, which sum was
claimed by the assessee as expenses towards rent, repairs, depreciation and
maintenance of a guest house which was purportedly used in connection
with the business of the company.
Chapter IV of the Income Tax Act, 1961 (hereinafter referred to as
’the Act’), deals
