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2012 (11) TMI 1129 - AT - Income TaxDisallowance of expenditure on software by treating the same as capital in nature - addition due to valuation of closing stock on account of Modvat - disallowance u/s 40(a)(i)- TDS u/s 195 - payments are in the nature of fee for technical services or managerial services as per the provisions of Article 12 of Indo Switzerland DTAA - disallowance of interest capitalised in the books of account - exemption u/s 10B - addition u/s 14A - exclusion of excise duty from the total turnover for the purpose of computing the deduction u/s 80HHC - Foreign exchange gains - valuation of closing stock on account of Modvat - reducing of 100% profits eligible for deduction u/s 80HHE while computing the eligible profits u/s 80HHC.
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