Section 44BB is a complete code in itself and the amount ...

Section 44BB Covers All Receipts, Including Reimbursements; Arguments Using Sections 2(45) or 5(2) Ineffective.

January 9, 2017

Case Laws Income Tax HC

Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore, placing reliance on Section 2(45) or Section 5(2) cannot advance the case of the appellant. - HC

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Section 44BB is a complete code in itself and the amount ...

Section 44BB Covers All Receipts, Including Reimbursements; Arguments Using Sections 2(45) or 5(2) Ineffective.

January 9, 2017

Case Laws Income Tax HC

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