1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Dispute over deduction of Rs. 72.05 lakhs for maintenance contract rejected</h1> The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961 regarding a dispute over the deduction of Rs. 72.05 ... Reference, Question Of Law, Accrual The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961. The case involved a dispute over the deduction of Rs. 72.05 lakhs for the unexpired period of an annual maintenance contract. The Tribunal found that the assessee had not changed its accounting system and was entitled to the deduction. The High Court held that no question of law arose for reference and rejected the application.
TaxTMI 
TaxTMI 
