Understanding Income Tax – Profits & Gains of Business or Profession [Sec 35 – Sec 35E]

Objectives & Agenda :
To analyse and interpret the provisions of the Income-tax Act relating to computation of ‘Profits and gains of business or profession’ (PGBP). In this Webinar, we shall look at the admissible deductions such as deductions in respect of Specified Business, Amortisation of Preliminary Expenses, Expenditure relating to Scientific Research,etc. under PGBP and a detailed analysis of each and every section. Finally, the Webinar will touch upon relevant Judicial Precedents.