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FALLACIOUS DISREGARDING OF TRANSACTIONS THAT RESULT IN A TAX BENEFIT TO THE ASSESSEE
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FALLACIOUS DISREGARDING OF TRANSACTIONS THAT RESULT IN A TAX BENEFIT TO THE ASSESSEE
ALLOWABILITY OF OUTSTANDING INTEREST CONVERTED INTO DEBENTURES AS AN EXPENSE U/S 43B OF THE INCOME TAX, 1961
October 23, 2021
DISALLOWANCE U/S 14A
October 23, 2021
FALLACIOUS DISREGARDING OF TRANSACTIONS THAT RESULT IN A TAX BENEFIT TO THE ASSESSEE
October 23, 2021
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Key Takeaways:
Facts of the case
AO’s contention
Ruling of CIT(A) and issues for consideration of the ITAT
Observations of ITAT
Final Ruling
Way Forward
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