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CIT -vs.- Crescent Export Syndicate (ITAT 20 of 2013) (Cal-HC) Brief Facts: The assessee incurred expenditure during the year on which TDS have not been deducted. The AO disallowed the expenditure u/s 40(a)(ia). On appeal, the Tribunal relied on
Digital Electronics Ltd. vs. Addl. CIT (2011) 49 DTR 484/135 TTJ 419 (Mum.)(Trib.) Brief Facts In the course of assessment proceedings, the AO noted that the assessee has set off brought forward losses against short-term capital gains on sale
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
V.K. Ranjan & Co(Chartered Accountants)
New Delhi
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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