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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Expenditure on LED video display board - Deduction under ...


LED Display Costs on Non-Owned Land Classified as Revenue Expenditure, Impacting Deductions Under Income Tax Act Section 80-IA.

May 22, 2015

Case Laws     Income Tax     AT

Expenditure on LED video display board - Deduction under section 80-IA - . When such structures are put on land not belonging to the assessee, the expenditure is held to be the nature of revenue - AT

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