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Cash payments made by assessee to farmers allowed even in absence of names of farmers
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Corporate Tax
Cash payments made by assessee to farmers allowed even in absence of names of farmers
Posted on
on
December 10, 2019
Tenet Tax Daily December 10 2019
By
tenettax-team
Corporate Tax
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For computing book profit as per MAT, provision for gratuity not to be considered since it is not an ascertained liability
If same income that is declared by assessee is also dealt in another application filed before Settlement Commission, the application filed by first person can be reviewed even though the application was initially rejected.