Supreme Court of India
Commissioner of Income-tax, Bombay City-i, Bombay v. Associated Cement Companies Ltd., Bombay
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From the headnote
Indian Income-tax Act, 1922 -Whether expenditure incurred by assessee in accounting period relevant to the assessment period is liable to be allowed as deductible from assessee's profits under section 10(2)(xv)-Of. This was an appeal by certificate under Section 66( )(ii) of the Indian Income-tax Act against the judgment 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 assessment year. The assessee
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