https://www.taxtmi.com/caselaws?id=375022 The High Court partially allowed one appeal by remanding the first substantial question of law for fresh consideration regarding the deduction of share issue expenses under Section 35D. The Court dismissed the appeals related to lease equalization charges under Section 115JA, upholding the decision against the Revenue based on a previous Supreme Court ruling. The judgment clarified the treatment of share issue expenses and lease equalization charges under the Income-tax Act, 1961. en-us Thu, 03 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375022 The High Court partially allowed one appeal by remanding the first substantial question of law for fresh consideration regarding the deduction of share issue expenses under Section 35D. The Court dismissed the appeals related to lease equalization charges under Section 115JA, upholding the decision against the Revenue based on a previous Supreme Court ruling. The judgment clarified the treatment of share issue expenses and lease equalization charges under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375022