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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Disallowance of relocation expenses - The shifting of office is ...

Case Laws     Income Tax

May 16, 2018

Disallowance of relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards creating a new office - the expenditure are of enduring nature - not to be allowed as revenue expenditure - AT

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