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| The Tax Publishers2020 TaxPub(DT) 1338 (SC) : (2020) 270 TAXMAN 0099 INCOME TAX ACT, 1961
Section 261 Section 37(1)
Where the department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. Hongkong and Shanghai Banking Corpn. Ltd. [Appeal Admitted, Bom-HC, ITA No. 1588 of 2016, dt. 4-3-2019] : 2020 TaxPub(DT) 1346 (Bom-HC), whereby the High Court upheld the order passed by Tribunal holding that amount paid by assessee to one 'G' towards vacating its premises was to be regarded as revenue expenditure, the Supreme Court dismissed the SLP.
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Appeal (High Court) - Special leave petition - Amount paid by assessee to one 'G' towards vacating its primises -
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. Hongkong and Shanghai Banking Corpn. Ltd. [Appeal Admitted, Bom-HC, ITA No. 1588 of 2016, dt. 4-3-2019] : 2020 TaxPub(DT) 1346 (Bom-HC), whereby the High Court upheld the order passed by Tribunal holding that amount paid by assessee to one 'G' towards vacating its premises was to be regarded as revenue expenditure. Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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