Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Disallowance of Expenditure on Software for Own Use - AO had not recorded any finding, qua the usage and utility of the software in question and he had simply held that the assessee can claim depreciation @ 25% - AT
Disallowance of Expenditure on Software for Own Use - AO had not recorded any finding, qua the usage and utility of the software in question and he had simply held that the assessee can claim depreciation @ 25% - AT
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