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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Addition on cess on green leaf expenditure - Expenditure on cess ...


Deduct Green Leaf Cess Expenditure Before Calculating Composite Income as per Rule 8; Apportion After Deduction.

May 11, 2017

Case Laws     Income Tax     AT

Addition on cess on green leaf expenditure - Expenditure on cess should be allowed as a deduction before computing the composite income under Rule 8 and the apportionment is to be made after the income is so computed - AT

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