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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Addition u/s 41 - remission or cessation of liability - when the ...


No Benefit or Liability Cessation Found in Capitalized Software Libraries u/s 41.

September 27, 2018

Case Laws     Income Tax     HC

Addition u/s 41 - remission or cessation of liability - when the software library was capitalized, it cannot be said that any benefit or remission or cessation of liability occurred.

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