Once the assessee has capitalized the payment in question though ...

Depreciation Cannot Be Disallowed: Section 40(a)(i) Inapplicable Due to Non-Deduction of Tax at Source on Capitalized Payment.

September 1, 2015

Case Laws Income Tax AT

Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation - AT

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Once the assessee has capitalized the payment in question though ...

Depreciation Cannot Be Disallowed: Section 40(a)(i) Inapplicable Due to Non-Deduction of Tax at Source on Capitalized Payment.

September 1, 2015

Case Laws Income Tax AT

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