Tag Archives: Section 35D

The expression “capital employed in the business of the company” did not include the “premium amount” [M/s Berger Paints India Ltd. V/s C.I.T., Delhi-V]

M/s Berger Paints India Ltd. V/s C.I.T., Delhi-V Before The Supreme Court of India Author of the judgement- Abhay Manohar Sapre, J.- Counsel for the appellant-Company- Mr Radha Shyam Jena Counsel for the respondent- Mr Mukul Rohtagi, learned Attorney General. Bench: R.K. AGRAWAL, ABHAY MANOHAR SAPRE Decided on: March 28, 2017 Sr. No. Title Relevant Sections 1. Income […]

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