Allowable deduction u/s 37 - reinsurance premium paid to ...
High Court Orders Reinsurance Premium Deduction Case u/s 37 Back to ITAT, No New Evidence Allowed.
February 7, 2019
Case Laws Income Tax HC
Allowable deduction u/s 37 - reinsurance premium paid to non-resident - while restoring the matter before ITAT, HC directed that, the assessee and the Revenue are not entitled to place any fresh material before the Tribunal so as to enable the Tribunal to take a decision as expeditiously as possible.
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