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Disclosure of income in notes to accounts instead of P&L A/C won’t be deemed as furnishing of inaccurate particulars
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Corporate Tax
Disclosure of income in notes to accounts instead of P&L A/C won’t be deemed as furnishing of inaccurate particulars
Posted on
on
April 4, 2016
Tenet Tax Daily March 28 2016
By
tenettax-team
Corporate Tax
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Sum paid on encroachment of extra space on leased land couldn’t be said to be an offence; allowable as business exp.
Comparable selected by assessee couldn’t be rejected without carrying out its functional comparability
