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Ad-hoc sec. 40(a)(ia) disallowance made as books didn’t show true state of affairs on job charges paid to affiliate
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Corporate Tax
Ad-hoc sec. 40(a)(ia) disallowance made as books didn’t show true state of affairs on job charges paid to affiliate
Posted on
on
March 13, 2015
Tenet Tax Daily March 11 2015
By
tenettax-team
Corporate Tax
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Club subscription paid by Co. on behalf of its managing director was personal exp; disallowable under Sec. 37(1)
Tax dues of partnership firm can’t be adjusted against refund to partner in his personal capacity
