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Articles: Asked us one (Total Records: 58)
Capital or revenue expenditure-Royalty for use of trade mark
Capital or revenue expenditure-Maintenance expenses of temple
Business deduction under section 36(1)(ii)-Interest on borrowed capital-Income estimated by assessing officer
Business deduction under section 36(1)(ii)-Bonus-Paid by assessee partner and not by firm
Depreciation-Ownership-No conveyance deed executed in assessees favour
Head of income-Business income or income from property-Lease rental
Penalty under section 271(1)(c)-Leviability-Revised return filed declaring higher income
Business disallowance under section 43B-P.F.,F.P.F. and E.S.I. contributions-Payment made within period allowed under relevant Act.
Business expenditure-Allowability-Increase in liability due to fluctuation in foreign exchange rate
Business deduction under section 36(1)(iii)—Interest on borrowed capital—Assessees income estimated
Business deduction under section 36(1)(ii)—Customary bonus—Paid to workers on Deepawali festival
Depreciation—Plant—Internal telephone system
Depreciation—Allowability—Canteen building
Tax deduction at source—Applicability of provision—Assessees turnover exceeding Rs. 40 lakhs
Income—Addition—Amount surrendered during survey
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