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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GAAR Not Applicable to Genuine Capital Market Transactions: Telangana High Court

In a significant ruling, the Telangana High Court held that General Anti-Avoidance Rules (GAAR) cannot be invoked merely because a transacti...