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Amendment to sec. 2(14) providing aerial distance for determining agricultural land has no retro-effect

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Posted onon October 16, 2018

Tenet Tax Daily October 16 2018

By tenettax-team
Corporate Tax

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AO couldn’t reject books of account just because there was fall in gross profit rate
Claim disallowed u/s 36(1)(viii) couldn’t be allowed u/s 36(1)(viia) in absence of provision made for bad debts

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