changed from
Invensys India Private Limited to Schneider Electric Systems India
Private Limited [SESIPL]. There has been no changed in the
shareholding structure of SESIPL
Doidge. It implies that contrary to settled wisdom, even brain
structure can be changed. But not so when it comes to a provision
Undoubtedly, on account of right issue shares, there would be change in the capital structure
of the company. Any expenditure incurred in increasing the capital
benefit and the same was bound to become
obsolete due to fast changes in the technology.
d. The learned AO ought to have appreciated that ... capital asset into existence except when
enhancement in the capital structure of the assessee.
e. The learned AO ought to have observed that the assessee
loom hours. The assessee is merely enabled to
operate the profit-making structure for a longer number of hours. And
this advantage is clearly ... what he makes profit of by parting
with it and letting it change masters.
Now so long as the expenditure in question can be clearly
silk goods. It incurred expenses in the nature of general stores changes,
additional gondolas fittings, room alteration, civil and interior work etc.
The same were ... such.
Expenses such as reflooring, painting of walls, false ceiling, temporary
wooden structures were incurred to produce the right ambience to attract
customers. Therefore
Wolrdpart Limited, Maharashtra vs Dcit International Taxation 2(2), ... on 1 July, 2022
आयकर अपील
Tamilnadu Cooperative State ... vs The Assistant Commissioner Of Income ... on 29 April, 2022
आयकर अपीलीय
Hyundai Motor India Limited, ... vs Dcit Ltu-2, Chennai on 16 March, 2022
आयकर अपीलीय
A.Nagarajan, Attur vs Ito Ward 1(2), Salem on 5 August, 2022
आयकर अपीलीय
