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Treating an exp. as capital when earlier it was held as revenue on similar facts would be sheer ‘change of opinion’
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Corporate Tax
Treating an exp. as capital when earlier it was held as revenue on similar facts would be sheer ‘change of opinion’
Posted on
on
September 6, 2013
Tenet Tax Daily September 6 2013
By
tenettax-team
Corporate Tax
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No concealment penalty despite wrong claim if no inaccurate particulars reported by assessee
Application for advance ruling rejected as question already reported in the tax return filed by the tax payer
