2025 (1) TMI 42

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..... e any material in support of the claim for expenses - HELD THAT:- We concur with the view taken by the High Court that apart from resolution of the Board, no other material was placed on record in support of the claim for deduction. Accordingly, we decline to interfere with the impugned judgment. However, we make it clear that the view taken by the High Court in the impugned judgment will remain c .....

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..... he claim for expenses. 3. The learned counsel appearing for the appellant places reliance on a decision of this Court in the case of Shiv Raj Gupta vs. Commissioner of Income-tax, Delhi [2020] 117 taxmann.com 871 (SC) . Her submission is that no specific question of law was framed by the High Court on the basis of which findings have been rendered against the appellant. 4. From paragraph 8 of the .....

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