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Non-refundable membership fee has to be apportioned and taxed during period of membership, rules Gujarat High Court
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Corporate Tax
Non-refundable membership fee has to be apportioned and taxed during period of membership, rules Gujarat High Court
Posted on
on
July 23, 2015
Tenet Tax Daily July 23 2015
By
tenettax-team
Corporate Tax
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Brought forward losses are to be reduced from profits of current year before allowing sec. 10A deduction
Royalty wasn’t taxable at concessional rate under sec. 115A if it wasn’t received in pursuance of an agreement
