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Provision of sec. 43B couldn’t be invoked with regards to duty & surcharge collected by state electricity board
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Corporate Tax
Provision of sec. 43B couldn’t be invoked with regards to duty & surcharge collected by state electricity board
Posted on
on
December 29, 2018
Tenet Tax Daily December 29 2018
By
tenettax-team
Corporate Tax
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Disallowance of indexed cost of improvement was justified if assessee failed to prove quantum of exp. incurred
Gain arising on sale of ESOP issued by erstwhile employer not taxable as perquisite: ITAT
