Prim-facie adjustment u/s 143(1) intimation - Expenditure on ...
Case Laws Income Tax
April 22, 2017
Prim-facie adjustment u/s 143(1) intimation - Expenditure on advertisement and public issue - Even though it is a debatable issue but as Gujarat High Court had taken a view that it is capital expenditure, and the registered office of the respondent assessee being in the State of Gujarat, the law laid down by the Gujarat High Court was binding. - SC
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