Deduction u/s 32A(1) of the Act – Investment allowance - If ...

No Reserve Required for Nil Income: Section 32A(1) Investment Allowance Explained.

September 26, 2013

Case Laws Income Tax HC

Deduction u/s 32A(1) of the Act – Investment allowance - If during the assessment year relevant to the year of installation or use the total assessed income of the assessee is nil or negative, then the assessee cannot be expected to create an actual and non-illusory reserve equivalent to 75% of the claim - HC

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Deduction u/s 32A(1) of the Act – Investment allowance - If ...

No Reserve Required for Nil Income: Section 32A(1) Investment Allowance Explained.

September 26, 2013

Case Laws Income Tax HC

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