Saturday, September 14, 2013

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

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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment

  This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...