Deduction u/s 37 - accrual of liability - contributions made to ...

Income Tax Act Section 37: Deduction Allowed for Contributions to Institute of Road Transport; Section 35(1)(ii) Not Relevant.

April 17, 2019

Case Laws Income Tax HC

Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed the same u/s 37 and the question of applying Section 35 (1)(ii) to the said contributions did not arise

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Deduction u/s 37 - accrual of liability - contributions made to ...

Income Tax Act Section 37: Deduction Allowed for Contributions to Institute of Road Transport; Section 35(1)(ii) Not Relevant.

April 17, 2019

Case Laws Income Tax HC

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