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COMMISSIONER OF INCOME-TAX versus MOTOR INDUSTRIES CO. LTD. (N0.2)


Indian Income Tax Act 1961 Business Expenses General Principles Provision for manual liabilities Disposable for vacation payable salaries and wages Disbursements Cottaged liabilities not discharged The Indian Income Tax Act, 1961, Section 37 of the Indian Factory Act, 1948 Business Expenses Company Income Taxes No Tax Act, 1961, Section 37 Indian Companies (Profit) Circuit Act, 1964 Capital Expenditure Expenses Capital Issues Capital Issues Income Tax Act, 1961, Section 37 Business Expenses Costs and Employees receive benefits Depending on the employee's residential constituency, property taxes and ground rent and repairs for routine and routine care cannot be allowed under the Indian Income Tax Act, 1961, section 40A (5). ?

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