Deduction u/s 36(1)(xii) - It is for the assessee to ...

Case Laws Income Tax

June 2, 2021

Deduction u/s 36(1)(xii) - It is for the assessee to substantiate, whether particular expenditure has been incurred for the objects and purpose of the Central Warehousing Act, 1962. In absence of any such detail of the claim of deduction under section 36(1)(xii) of the Act, no useful purpose will be served in restoring the matter back to the file of the AO - AT

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Deduction u/s 36(1)(xii) - It is for the assessee to ...

Case Laws Income Tax

June 2, 2021

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