Sec 37 (1)


This query is : Resolved 

29 March 2014 sirs

Require the full text of the Supreme Court Decision in the case of CIT Vs Dhanrajgirji Raja Narasingirji ,(1973) 91 ITR 544,550(Sc).

Content of the Case :- No Prescriptions by the Department
It is not open to the department to prescribe what expenditure an assessee should incur and in what circumstances he should incur expenditure.Every businessman knows his interest best .

pls do provide the full text

29 March 2014 please refer https://indiankanoon.org/doc/1218025/


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