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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Disallowance of stamp duty charges paid at the time of ...


Stamp Duty Charges on Rent Agreement Deemed Revenue Expenses, Not Capital, for Appellant Company.

August 25, 2017

Case Laws     Income Tax     AT

Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such

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