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Exemption disallowed as assessee failed to prove that his income was from agricultural operations
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Corporate Tax
Exemption disallowed as assessee failed to prove that his income was from agricultural operations
Posted on
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April 21, 2014
Tenet Tax Daily April 14 2014
By
tenettax-team
Corporate Tax
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SECTION 90 OF THE INCOME-TAX ACT, 1961 – DOUBLE TAXATION AGREEMENT – AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES – SRI LANKA
ITAT exempts capital gain on sale of self-generated trademark as its cost of improvement isn’t ascertainable
