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Interest accrued from investment in ‘Kisan Vikas Patra’ is taxable on accrual basis, rules HC
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Corporate Tax
Interest accrued from investment in ‘Kisan Vikas Patra’ is taxable on accrual basis, rules HC
Posted on
on
July 22, 2014
Tenet Tax Daily July 15 2014
By
tenettax-team
Corporate Tax
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Onus is on assessee to prove reasonable allocation of common expenditure to unit eligible for sec. 80-IB relief
Deduction under section 80-IAB upheld where bare-shell building sold to co-developer, although not a permitted activity, since Board of Approval (BOA) had granted approval for transfer of bare-shell to co-developer in accordance provisions of SEZ Act and SEZ Rules
