Supreme Court · 1988 INSC 140 · Decided 4 May 1988
Commissioner of Income-Tax, Bombay City-I, Bombay v. Associated Cement Companies LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 1988 INSC 140 · [1988] 3 S.C.R. 917
- Case number
- CIVIL APPEAL No. 512/1975
- Decided
- 4 May 1988
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(A)(ii), 10(2)(xv), 66(1)
Headnote
\ COMMISSIONER OF INCOME-TAX, BOMBAY CITY-I,-BOMBAY v. ASSOCIATED CEMENT COMPANIES LTD., BOMBAY MAY 4, 1988 [R.S. PATHAK, C.J. AND M.H. KANIA, J.] Indian Income-tax Act, 1922 -Whether expenditure incurred by assessee in accounting period relevant to the assessment period is liable to be allowed of the Bombay High Court on a reference of the question whether expenditure incurred by the company in the accounting period relevant to, the assessment period was allowable as deduction in determining the profits of the company for the D assessment year. The assessee respondent had a
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