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COMMISSIONER OF INCOME-TAX versus A.V. THOMAS & CO. LTD


Section 37 Business Expenses License Subsection (3A) applies only to items of expenditure that are not covered by Sections 30 to 36, but section 37 (1) is exempted from section 37A (3A). References only relate to the counting of costs related to repairs and premiums paid in relation to car insurance in relation to expenses incurred under section by37 (1), while subsection (3) of section 37 B) Relating expenses for operating and maintaining cars. Sections (37 (AA) of the Insurance Indian Income Tax Act, 616161, Sections 30, & 31 and (37 (1), (AA), (BB) paid for car and premium) There is no request for incoming costs.

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