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Articles: Asked us one (Total Records: 58)
Capital gains—Capital gains Scheme—Extension of date of filing return—Effect on due date of capital gains scheme.
Capital or revenue expenditure—Construction of boundary wall
Business expenditure—Secret Commission—No proof of payment having made by assessee
Business expenditure—Allowability—Surtax liability
Business deduction under section 36(1)(vii)—Bad debts—Assessee unable to recover debts due to insolvency of debtor
Assessment—Additional tax under section 143(1A)—Income became nil due to rectification
Rebate under section 88C—Computation—Rebate under section 88 already allowed.
Deduction under section 80P—Allowability—Expenditure incurred in purchasing agricultural implements, etc
Deduction under section 80-O—Allowability—Non-bifurcation of amount attributable to services rendered by assessee
Deduction under section 80-I—Computation—Depreciation
Deduction under section 80HH—Profit derived from industrial undertaking— Interest income on short term deposits
Tax deduction at source—Applicability of provision—Payment to contractor by an individual
Business disallowance under section 43B—Applicability of provisions—Royalty payment to Government
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