Merely because the receipt for demolition expenses for ...
Demolition costs for illegal structures are business expenses, even if billed to the architect, say tax authorities.
June 15, 2016
Case Laws Income Tax AT
Merely because the receipt for demolition expenses for demolishing the illegal structure on the same piece of land is in the name of the architect, the same cannot be held to be non-business expenses and disallowed by the Revenue - AT
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