1988 (11) TMI 43

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....- 15-11-1988<br>- - -<br>Income Tax<br>Business Expenditure<br>Judge(s) : GOKUL CHAND MITHAL., S. S. SODHI JUDGMENT The judgment of the court was delivered by GOKAL CHAND MITAL J. -The Income-tax ....

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.... assessee by a large number of decisions of various High Courts and the latest three decisions are Simon Carves India Ltd. v. CIT [1988] 173 ITR 660(Cal), S. L. M. Maneklal Industries v. CIT [1988] 17....