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AO couldn’t invoke addition under sec. 41(1) if advance written off was reflected as ‘Fixed Assets’: ITAT
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Corporate Tax
AO couldn’t invoke addition under sec. 41(1) if advance written off was reflected as ‘Fixed Assets’: ITAT
Posted on
on
March 30, 2019
Tenet Tax Daily March 29 2019
By
tenettax-team
Corporate Tax
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Services received by ONGC from Dutch Co. not FTS in absence of transmitting of any technical knowledge
No additions on account of unexplained purchases if entries in trading account found to be correct
