Thursday, 13 December 2012

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

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Section 56(2)(ix): Forfeiture of Advance Money Received – A Critical Analysis

The Dual Conditions for Taxability Section 56(2)(ix) of the Income Tax Act imposes tax liability on sums received as advance or otherwise du...