Friday, 18 October 2013

Romancing the Taxation .....MASCON TECHNICAL SERVICES LTD. V. CIT (2013)

MASCON TECHNICAL SERVICES LTD. V. CIT(2013)

Share issue exp. remains a capital expenditure even if SEBI disapproves of issue of shares; no sec. 37(1) allowance

Share issue expenses cannot be allowed as revenue expenditure even when shares could not be issued due to non-approval by SEBI


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