Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Addition on account of interest - capital expenditure or revenue expenditure - assessee has "parked its investible funds in the equity shares of a closely associated concern" - there was no basis for treating the interest expenditure claimed by the assessee as capital expenditure - AT
Addition on account of interest - capital expenditure or revenue expenditure - assessee has "parked its investible funds in the equity shares of a closely associated concern" - there was no basis for treating the interest expenditure claimed by the assessee as capital expenditure - AT
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