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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Capital expenditure - Disallowance of Expenditure on machines - ...


Tax Dispute: Is the Item a Spare Part or Machine? Revenue Lacks Evidence on Classification for Capital Expenditure.

August 10, 2013

Case Laws     Income Tax     AT

Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a spare part - AT

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