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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Expenditure on Land Acquisition for Border Out Posts (BOPs) - ...

Case Laws     Income Tax

December 23, 2022

Expenditure on Land Acquisition for Border Out Posts (BOPs) - Expenditure as a part of project cost during the course of business - the expenditure done on behalf of MHA (GoI) as project cost was not asset creation in the name of the assessee company, and cannot be treated of capital nature - AT

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