Pithisaria & Pithisaria's Business Expenditure : Containing Exhaustive Commentary Based on Cases Decided by the Supreme Court of India. High Courts and Various Benches of the Income -Tax Appellate Tribunal (Vol. 2)
by M. K. Pithisari and Mukesh Pithisaria.
- 2nd ed.
- Haryana : Lexis Nexis, 2013.
- 1321-2360 p.
Table of Contents: Chapter 28. Entertainment, Advertisement, Travelling, Guest Houses, Sales Promotion, ETC.Expenditure(S)-Allowability of Chapter 29. Amounts not Deductable Chapter 30. Expenses or Payments not Deductable in Certain Circumstances Chapter 31. Special Provisions Consequential to Changes in Rate of Exchange of Currency Section Chapter 32. Certain Deductions to be Only on Actual Payment Chapter 33. Special Provisions in Case of Income of Public Financial Institutions, Public Companies, etc. Chapter 34. Insurance Business Chapter 35. Special Provision for Deduction in the Case of Trade, Professional or Similar Association Chapter 36. Special Provision for Computing Profits and Gains from the Business of Trading in Certain Goods Chapter 37. Special Provision for Computing Profits and Gains of Business of Civil Construction Chapter 38. Special Provisions for Computing Profits and Gains of Business of Playing, Hiring or Leasing Goods Carriages Chapter 39. Special Provision for Computing Profits and Gains of Retail Business Chapter 40. Special Provision for Computing Profits and Gains of Shipping Business in the case of Non-resident Chapter 41. Special Provision for Computing Profits and Gains in Connections Chapter 42. Special Provision for Computing Profits and Gains of the Business of Operation of Aircraft in Case of Non- Resident Chapter 43. Special Provision for Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, etc.,in Certain Turkey Power Projects Chapter 44. Deduction of Head Office Expenditure in the Case of Non-Residents Chapter 45. Special Provisions for Computing Income by Way of Royalties, etc.,in the Case of Foreign Companies Appendices