2011 (3) TMI 157

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..... sessee and that the expenses claimed were covered under the Act - Hence, no substantial question would arise in the appeal - The appeal is dismissed. - 65 of 2002 - - - Dated:- 10-3-2011 - Ferdino Inacio Rebello,Prakash Krishna, JJ. Petitioner Counsel :- A.N. Mahajan,A.Kumar,B.J.Agarwal,D. Awasthi,G. Krishna,R.K. Upadhyay,S.Chopra The appeal has been field by the Income Tax Departmen .....

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..... ness or Profession'? 3. Whether on the facts and in the circumstances of the case, the sum of Rs.4,50,000/- being the assessee's claim of contribution to Udyog Bandhu was allowable as a deduction under section 37 of the Income Tax Act, 1961 in computing the assessee's income chargeable to tax under the head 'Profits and gains of Business or Profession'? 4. Whether on the facts and in the c .....

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