Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
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The assessee was treated as deem owner for the limited purpose of claiming of depreciation. As such, assessee-company never became the owner of the land and building. Therefore sale proceeds received by Director of the assessee-company is taxable in the hands of Director and not in the hands of assessee-company - AT
The assessee was treated as deem owner for the limited purpose of claiming of depreciation. As such, assessee-company never became the owner of the land and building. Therefore sale proceeds received by Director of the assessee-company is taxable in the hands of Director and not in the hands of assessee-company - AT
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