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Advt. exp. couldn’t be disallowed just because hoardings were placed at place where co. had no selling outlets
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Corporate Tax
Advt. exp. couldn’t be disallowed just because hoardings were placed at place where co. had no selling outlets
Posted on
on
May 11, 2018
Tenet Tax Daily April 28 2018
By
tenettax-team
Corporate Tax
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Sec. 44BB being specific provision would prevail over provisions dealing with royalty/FTS: Delhi ITAT
Income on sale of shares to be treated as business income as assessee had regularly dealing in its sale & purchase
