Claim of deduction by assessee under section 35AD of the Income Tax Act

Last updated: 28 August 2021
Quick Summary
This judgement concerns Narayana Hrudayalaya Ltd.'s claim for a deduction under Section 35AD of the Income Tax Act for the assessment year 2014-15. The company, engaged in hospital services, had paid significant sums for the right to operate and manage hospitals. The Tribunal considered whether these payments constituted capital expenditure or were eligible for amortisation and subsequent deduction.

Court :
ITAT Bangalore

Brief :
Present appeals are filed by assessee as well as revenue against order dated 30/04/2019 passed by the Ld.CIT (A)-2, Bangalore for assessment years 2012-13 and 2014-15.

Citation :
ITA No.1679/BANG/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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Poojitha Raam Vinay
Published in Income Tax
Views : 142
Attached File : 1442821_4293_29.pdf
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