Case Law Details
Case Name : R. K. Associates Vs ITO (ITAT Bangalore)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Bangalore
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R. K. Associates Vs ITO (ITAT Bangalore)
The question for consideration is as to whether the provisions of Section 40(a)(ia) is applicable for computing the income chargeable under the head “Profits and gains of business or profession” or computation of income under any other heads of income also. Section 40 clearly stipulates that “Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head “Profits and gains of business or profession”. Hence it i
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