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The assessee has written off 1/5th of deferred revenue expenditure in its books of account and claimed the expenditure on deferred basis in its return of income.
Merger of authorized capitals of companies - Increase of authorized capital of the transferee company - Whether registration fees to be paid on the increased capital - Held, No.
Income Tax Act, 1961 - Sections 17 and 192 - Free meals coupon issued to employees - Some of them misusing the same - Whether company is liable to deduct TDS from the value of such free coupons provided – Held, No.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Karia Overseas
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SMJ global advisors pvt ltd
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