On Friday, 15 November 2013 11:36 AM, "info@cliofindia.com" <info@cliofindia.com> wrote:
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ITR'S TRIBUNAL TAX REPORTS (ITR (Trib)) HIGHLIGHTS
F Business expenditure : Income from derivative transaction eligible for rebate : Emkay Share and Stock Brokers Ltd. v. Addl. CIT (No. 1) (Mumbai) p. 577
F Intangible assets in nature of valuable commercial and business rights used in expanding assessee's business, resulting in huge turnover and profits, depreciation allowable thereon : Dy. CIT v. Bhagwati Banquets and Hotels Ltd. (Ahd.) p. 588
F Where export oriented unit going into production in 1999 but obtaining registration under STPI in 2002, entitled to exemption u/s. 10A : Asst. CIT v. Nagesh Chunder (No.1) (Chennai) p. 600
F Business expenditure : Interest income credited to P & L a/c and treated as business income and not to be reduced for computation of books profits : J.J. Industries v. Asst. CIT (Ahd.) p. 614
F Where assessee developing intellectual property comprising software codes and acquiring business and commercial rights in form of patent, trade mark and copyrights, entitled to depreciation : Dy. CIT v. Net 4 Nuts Ltd. (Ahd.) p. 627
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