Addition u/s 41 - conversion of advance into capital - advance ...
Court Rules No Addition u/s 41 for FDI Advance Converted to Capital; No Link to Prior Deductions Found.
August 18, 2017
Case Laws Income Tax HC
Addition u/s 41 - conversion of advance into capital - advance was received under FDI - nexus with an allowance or deduction for any previous year as a claim of loss, expenditure, or trading liability not established - no addition - HC
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