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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Premature sales tax payment - if the assessee get the benefit, ...

Case Laws     Income Tax

December 5, 2013

Premature sales tax payment - if the assessee get the benefit, the said benefit is in the nature of the capital receipt - this issue in respect of the computation of the book profit u/s. 115JB of the Act has to be decided against the assessee - AT

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