Saturday, 14 September 2013

Understanding Allowability of Business Expenditure under section 37 of the Income Tax Act, 1961 with latest case laws

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SC holds extended period cannot be invoked if allegations are not justified in the show cause notice issued under section 74

  This Tax Alert summarizes a recent judgement of the Supreme Court (SC) [1] on whether a show cause notice (SCN) under Section 74 of the ...