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1975 (7) TMI 70 - MADHYA PRADESH HIGH COURT
Extract:
.......the Tribunal was not in law justified in allowing deduction of the amount paid by the assessee as contribution to the Chief Minister s Drought Relief Fund by holding it as an admissible deduction under section 37(1) of the Income tax Act, 1961. However, under the circumstances, we direct that there shall be no order as to costs of these references.