Supreme Court of India
K.ravindranathan Nair v. Commissioner of Income Tax, Ernakulam
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: Section 37 Income Tax-Business Expenditure-Deduction of---AY 1972-73- Processing of cashew nuts in 10 units-Four of the 10 units situated in one State-Two out of the four units owned by assessee and the other two taken . on lease-Lock-out declared in four units due to labour problems Subsequently, settlement arrived at-Assessee agreed to pay 5 days ' wages for service rendered up to lock-out-Accordingly, assessee incurred certain expenditure-Tribunal found that all the 10 units constituted one business and allowed the said expenditure as deduction-Validity of-Held : Jn…
Where later benches applied it
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