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Disallowance u/s 40(a)(ia) not applicable if exp. wasn’t claimed as deduction while calculating taxable income
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Corporate Tax
Disallowance u/s 40(a)(ia) not applicable if exp. wasn’t claimed as deduction while calculating taxable income
Posted on
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December 28, 2018
Tenet Tax Daily December 14 2018
By
tenettax-team
Corporate Tax
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Sec. 54F relief available on short-term capital gains arising on dep. assets held for more than 36 months
No denial of exemption merely because sec. 54F has no specific mention of depreciable assets