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Onus is on assessee to prove reasonable allocation of common expenditure to unit eligible for sec. 80-IB relief
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Corporate Tax
Onus is on assessee to prove reasonable allocation of common expenditure to unit eligible for sec. 80-IB relief
Posted on
on
July 16, 2014
Tenet Tax Daily July 14 2014
By
tenettax-team
Corporate Tax
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AO couldn’t revisit claim of sec. 80-IA relief if it was allowed after thorough examination during assessment
Interest accrued from investment in ‘Kisan Vikas Patra’ is taxable on accrual basis, rules HC
