Levy of additional income tax u/s 104(1) - no actual accounting ...

Section 104(1) Additional Tax Not Applicable Due to Lack of Accounting Profit, No Dividend Distribution Possible.

March 1, 2013

Case Laws Income Tax HC

Levy of additional income tax u/s 104(1) - no actual accounting profit - the assessee could not distribute the dividend to it's shareholders. - there is no question of applicability of Section 104 - HC

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Levy of additional income tax u/s 104(1) - no actual accounting ...

Section 104(1) Additional Tax Not Applicable Due to Lack of Accounting Profit, No Dividend Distribution Possible.

March 1, 2013

Case Laws Income Tax HC

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