Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (3) TMI 203 - HC - Income TaxAssessee is utilising the technical know-how for imparting training in the computer operation for coaching the students, which is neither manufacture nor processing of goods - this activity as such is also not an activity of a mine, oil well or other sources of mineral deposits (including the searching for, discovery or testing of deposits or the winning of access thereto) – hence it is not a capital expenditure in terms of section 35AB
|