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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Accrual of incentives - Addition u/s 28(iii)(c) of the Act – ...


No Addition for Assessee u/s 28(iii)(c) for Hypothetical Income from Incentives on Advance License.

June 19, 2014

Case Laws     Income Tax     AT

Accrual of incentives - Addition u/s 28(iii)(c) of the Act – Hypothetical income of the incentive on Advance License – Assessee has discontinued its manufacturing operations - no addition - AT

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