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Expenditure incurred to remove hardship in professional work allowed as revenue expenditure
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Corporate Tax
Expenditure incurred to remove hardship in professional work allowed as revenue expenditure
Posted on
on
August 5, 2014
Tenet Tax Daily August 05 2014
By
tenettax-team
Corporate Tax
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AO’s referral to TPO doesn’t take away his powers of determining nature of exp. under sec. 37(1)
Payment to foreign co. to conduct navigation studies at Indian port doesn’t satisfy ‘make available’ clause; no FTS
