2024 (9) TMI 1341 - SCH - Income Tax

Allowability u/s 37(1) - whether Tribunal was erroneous in not properly appreciating the decision of Ramaraju Surgical Cotton Mills a later decision of the Hon ble Supreme Court and specifically referred to in the petitioner s submission before the Tribunal? - HC 2024 (2) TMI 1434 - CALCUTTA HIGH COURT decided issue in the favour of revenue - HELD THAT - SLP dismissed.