https://www.taxtmi.com/caselaws?id=207330 The Supreme Court addressed various issues related to the Income Tax Act, including the allowance of estimated expenditure for earning dividend income, disallowance of unpaid custom duty and excise duty in closing stock, and classification of sales tax incentive as a Capital Receipt. The Court concluded that certain questions did not arise based on factual findings and precedent. The appeal was admitted only on specific questions concerning provident fund payments, computation of Book Profits, and classification of certain expenses. en-us Fri, 09 Sep 2011 00:00:00 +0530 Thu, 08 Dec 2011 23:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207330 The Supreme Court addressed various issues related to the Income Tax Act, including the allowance of estimated expenditure for earning dividend income, disallowance of unpaid custom duty and excise duty in closing stock, and classification of sales tax incentive as a Capital Receipt. The Court concluded that certain questions did not arise based on factual findings and precedent. The appeal was admitted only on specific questions concerning provident fund payments, computation of Book Profits, and classification of certain expenses. Case-Laws Income Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207330