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Case Law Details

Case Name : ACIT Vs National Projects constructions Corporation Ltd (ITAT Delhi)
Related Assessment Year : 2011-12
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ACIT Vs National Projects constructions Corporation Ltd (ITAT Delhi)

Executed border outpost work for the Ministry of Home Affairs and has incurred the expenditure on land acquisition, compensation, service connection charges and miscellaneous expenditure are revenue in nature

As per work order (MOU) the assessee was required to acquire the land for the project and execute the contract. All the expenditures have been incurred by the assessee on the project and corresponding income of that project has already been offe

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Author Bio

CA. Ajit Sharma (Mob.No. 9871097656) is an Chartered Accountant since January 2010, has taken bachelor degree of commerce in 2001. He is a fellow member of the Institute of Chartered Accountant of India (ICAI). In 2017 he is also qualified the course of Certified Concurrent Auditor of Bank conducte View Full Profile

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Lump sum compensation received will be treated as advance salary on closure of employer unit No addition for cash deposited during demonetization out of earlier cash withdrawals Value of leasehold interest in land includible in determination of FMV Supporting evidence cannot be regarded as additional evidence before CIT(A) ITAT Allowed expenses of Commission paid on the basis of oral agreement View More Published Posts

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