Fresh claim of business expenses in return u/s 153A - because of ...

Taxpayer's Fresh Claim for Business Expenses u/s 153A Deemed Allowable Like Section 139(1) Returns.

August 28, 2019

Case Laws Income Tax AT

Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the alternate claim of expenses incurred during the year under consideration for the first time under 153A proceedings as the provisions applicable in return filed u/s 139(1) would also continue to apply in the case of a return filed u/s 153A - duly allowable

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Fresh claim of business expenses in return u/s 153A - because of ...

Taxpayer's Fresh Claim for Business Expenses u/s 153A Deemed Allowable Like Section 139(1) Returns.

August 28, 2019

Case Laws Income Tax AT

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