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payment of premium is one of the recognized methods of acquiring the property. The assessee, therefore, capitalized the amounts in its books of account

required to be capitalized and could not be allowed as a deduction even going by the assessee's method of accounting. 3. Briefly stated

Assistant Commissioner Of Income Tax vs Asea Brown Boveri Ltd. on 5 April, 2007 Equivalent

total income under the Income Tax Act in accordance with such method as may be prescribed, if the assessing officer, having regard to the accounts ... many forms, namely, accrued expense, administrative g expense, business expense, capital expense, capitalized expense, current expense, deferred expense, educational expense, entertainment expense, extraordinary expense, fixed

details of expenditure attributable to the earning of dividend income following the method adopted by the department in the past. (Rs. In Lacs) Total Income ... disallow any part of the expenses, then we should he permitted to capitalize such expenses and enhance the cost of acquisition of shares to which

total income under the Income Tax Act in accordance with such method as may be prescribed, if the assessing officer, having regard to the accounts ... many forms, namely, accrued expense, administrative expense, business expense, capital expense, capitalized expense, current expense, deferred expense, educational expense, entertainment expense, extraordinary expense, fixed expense

total income under the Income Tax Act in accordance with such method as may be prescribed, if the assessing officer, having regard to the accounts ... many forms, namely, accrued expense, administrative expense, business expense, capital expense, capitalized expense, current expense, deferred expense, educational expense, entertainment expense, extraordinary expense, fixed expense

Essar Oil Ltd., Mumbai vs Assessee on 15 February, 2007 आयकर अपील य अ धकरण

The Dy. Cit vs Lyka Labs Ltd. on 23 November, 2007 ORDER K.C. Singhal

Essar Oil Ltd., Mumbai vs Department Of Income Tax on 15 February, 2007 आयकर अपील