TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Dispute over deduction of Rs. 72.05 lakhs for maintenance contract rejected</h1> <h3>Commissioner Of Income-Tax Versus Hindustan Computers Limited</h3> Commissioner Of Income-Tax Versus Hindustan Computers Limited - [1998] 233 ITR 366, 152 CTR 127 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 