Case Law Details
Case Name : CIT Vs Virtual Soft Systems Ltd. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Supreme Court Ruling – The Guidance Note issued by Institute of Chartered Accountants of India on lease rental income which helps to compute lease equalisation charges, held to be allowable as a deduction. There is no express bar in the Income-tax Act, 1961 regarding the application of such accounting standards.
CIT-VI vs. Virtual Soft Systems Ltd. (Supreme Court) Please become a Premium member. If you are already a Premium member, login here to access the full content.
[Civil Appeal Nos. 4358 to 4376 of 2018]/ [2018] 92 taxmann.com
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