Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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Claim of legal expenses u/s 57(iii) against interest income - expenditure for recovering FD and interest - direct nexus - the award of interest is only by the specific directions of the Hon’ble High Court of Madras - the expenditure incurred by the assessee was wholly an exclusively for the purpose of earning of the income to qualify deduction u/s 57(iii) - AT
Claim of legal expenses u/s 57(iii) against interest income - expenditure for recovering FD and interest - direct nexus - the award of interest is only by the specific directions of the Hon’ble High Court of Madras - the expenditure incurred by the assessee was wholly an exclusively for the purpose of earning of the income to qualify deduction u/s 57(iii) - AT
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