Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
Section 44BB and 44BBB - Benefit of opt-in or opt-out from presumptive taxation to certain assessee has been now limiting through insertion of proviso for no set off of unabsorbed depreciation and brought forward loss.
Section 44BB and 44BBB - Benefit of opt-in or opt-out from presumptive taxation to certain assessee has been now limiting through insertion of proviso for no set off of unabsorbed depreciation and brought forward loss.
Note: It is a system-generated summary and is for quick reference only.