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Case Fact: Whether, allowing exemption for children education and leave travel on the basis of declaration and affidavits given by the employees, the Tribunal was justified in law?
Case Fact: Whether interest earned on share application money can be set off with Public issue expenses?
Case Fact: Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?
Case Fact: Whether Assessing Officer can drop penalty proceedings without giving detailed reasons thereof?
Whether, bonus paid subsequently on account of a settlement between employees and management is allowed as a deduction in Income Tax?
Case Fact: Whether, decision of settlement commission can be review by High court on the ground that the decision was erroneous on the merits
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