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Archive: 25 March 1996

Posts in 25 March 1996

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

July 14, 2024 1566 Views 0 comment Print

Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!

Circular No. 739-Income Tax Dated 25-3-1996

March 25, 1996 21926 Views 0 comment Print

Circular No.739-Income Tax The Board have considered the representations. Since the amended provisions of section 40(b) have been introduced only with effect from the assessment year 1993-94 and these may not have been understood correctly the Board are of the view that liberal approach may be taken for the initial years. It has been decided that for the assessment years 1993-94 to 1996-97 deduc­tion for remuneration to a working partner may be allowed on the basis of the clauses of the type mentioned at 1(i) above.

Circular No. 738-Income Tax Dated 25-3-1996

March 25, 1996 523 Views 0 comment Print

Income Tax The industrial furnaces and industrial oil burning equipment are not covered by Part IV of the First Schedule to the Finance Act, 1964.

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