Expenses on replantation without any expansion of plantation area or replantation in an abandoned area are not capital expenditure

Page ContentsACIT Vs M/s Gillanders Arbuthnot & Co. Ltd. (ITAT Kolkata)1. Expenses on replantation without any expansion of plantation area or replantation in an abandoned area are not capital expenditure2. Employees’ contribution to PF paid on or before the due date of filing the return of income u/s 139(1) of the Act should be allowed as deduction3. TDS not deductible on Commission to foreign agent having no permanent establishment in India for services rendered outside India ACIT Vs M/s Gillanders Arbuthnot & Co. Ltd. (ITAT Kolkata) 1. Expenses on replantation without any expansio...