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Delhi HC confirmed sec. 68 additions as assessee failed to prove identity and financial strength of creditors
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Corporate Tax
Delhi HC confirmed sec. 68 additions as assessee failed to prove identity and financial strength of creditors
Posted on
on
October 12, 2017
Tenet Tax Daily October 12 2017
By
tenettax-team
Corporate Tax
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Expenditure incurred on issue of Foreign Currency Convertible Bonds was deductible as revenue expenditure
In absence of evidence, ITAT couldn’t allow 42% deduction from gross receipts towards non-receipt of fee
