Supreme Court · 2017 INSC 761 · Decided 17 August 2017
Commissioner of Income Tax Cochin v. Mis Travancore Cochin Udyoga Mandal
- Court
- Supreme Court of India
- Citation
- 2017 INSC 761 · [2017] 7 S.C.R. 551
- Case number
- CIVIL APPEAL No. 2015/2007
- Decided
- 17 August 2017
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
551 COMMISSIONER OF INCOME TAX COCHIN v. MIS TRAVANCORE COCHIN UDYOGA MANDAL (Civil Appeal No. 2015 of2007) AUGUST 17,2017 [R.K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.( Income Tax Act, 1961 - Deduction of lease rent - Claim for - A B In the instant case, by order dated 2 5. 06.1988, State rejected the respondents objection - Claim for deduction in respect of lease rent for assessment year 1992-93 -Entitlement-Held: The questions which arose for consideration were as to whether the fixation of rent and its payment was statutory or contractual and, !f so, its D effect while
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