000			04843nam a2200229Ia 4500
003			OSt
005			20260616171247.0
008			160316s2013 xxu||||| |||| 00| 0 eng d
020			_a9788180389207 (hbk.)
082			_a346.082 PIT
100			_aPithisaria, M. K.
245			_aBusiness expenditure : _bas amended by the finance act, 2013, volumes 1-2 / _cM. K. Pithisaria and Mukesh Pithisaria.
250			_a2nd ed.
260			_aHaryana : _bLexis Nexis, _c2013.
300			_a2 v. ; _c24 cm.
365			_bRS. 4,495.00
505			_av 1. 1. Rent, Rates, Taxes, Repairs and Insurance for Buildings—Section 30; 2. Repairs and Insurance of Machinery, Plant and Furniture—Section 31; 3. Bonus or Commission to Employees—Section 36(1)(ii); 4. Interest on Borrowed Capital—Section 36(1)(iii); 5. Employer's Contributions to Provident Funds—Allowability of—Section 36(1)(iv); 6. Business Expenditure—Principles—Section 37; 7. Business Expenditure—Allowability of—Section 37(1); 8. Expenditure Not Being in the Nature of Capital Expenditure—Allowability of—Tribunal Decisions—Section 37(1); 9. Expenditure Not Being in the Nature of Personal Expenses of the Assessee—Section 37(1); 10. Expenditure Laid Out or Expended—Section 37(1); 11. Laid Out or Expended Provision and Reserve—Section 37(1); 12. Statutory Liability and Contractual Liability—Section 37(1); 13. Laid Out or Expended Liabilities—Other Factors with Regard to Allowability—Section 37(1); 14. Expenditure Incurred Wholly and Exclusively for the Purposes of the Business, etc.—Section 37(1); 15. Expenditure Incurred Wholly and Exclusively for Business Purposes—Eligible for Deduction As Business Expenditure—Tribunal Decisions—Section 37(1); 16. Expenditure Incurred Wholly and Exclusively for the Purpose of Business—Not Eligible for Deduction As Business Expenditure—Tribunal Decisions—Section 37(1); 17. Commission to Persons Other Than Employees Allowability—Section 37(1); 18. Expenditure on Foreign Tours—Allowability—Section 37(1); 19. Expenditure on Collaboration and Know-How, etc., Agreements—Allowability—Section 37(1); 20. Leases—Allowability—Section 37(1); 21. Litigation Expenses—Allowability—Section 37(1); 22. Payment of Compensation and Damages Compensation—General Allowability—Section 37(1); 23. Penalties and Fines—Allowability—Section 37(1); 24. Salaries and Remuneration, etc.—Allowability—Section 37(1); 25. Taxes Payable—Allowability—Section 37(1); 26. Miscellaneous Cases—Allowability—Section 37(1); v 2. 27. Certain Types of Business Expenditure—Allowability—Section 37(1); 28. Entertainment, Advertisement, Travelling, Guest Houses, Sales Promotion, etc. Expenditure(s)—Allowability of—Sections 37(2) to 37(5); 29. Amounts Not Deductible—Section 40; 30. Expenses or Payments Not Deductible in Certain Circumstances—Section 40A; 31. Special Provisions Consequential to Changes in Rate of Exchange of Currency—Section 43A; 32. Certain Deductions to be Only on Actual Payment—Section 43B; 33. Special Provision in Case of Income of Public Financial Institutions, Public Companies, etc.—Section 43D; 34. Insurance Business—Section 44; 35. Special Provision for Deduction in the Case of Trade, Professional or Similar Association—Section 44A; 36. Special Provision for Computing Profits and Gains from the Business of Trading in Certain Goods (Omitted w.e.f. 1-4-1993)—Section 44AC; 37. Special Provision for Computing Profits and Gains of Business [(Between 1-4-1994 and 31-3-2011) of Civil Construction, etc.] [(w.e.f. 1-4-2011) on Presumptive Basis]—Section 44AD; 38. Special Provision for Computing Profits and Gains of Business of Plying, Hiring or Leasing Goods Carriages—Section 44AE; 39. Special Provision for Computing Profits and Gains of Retail Business—Section 44AF; 40. Special Provision for Computing Profits and Gains of Shipping Business in the Case of Non-Residents—Section 44B; 41. Special Provision for Computing Profits and Gains in Connection with the Business of Exploration, etc., of Mineral Oils—Section 44BB; 42. Special Provision for Computing Profits and Gains of the Business of Operation of Aircraft in the Case of Non-Residents—Section 44BBA; 43. Special Provision for Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, etc., in Certain Turnkey Power Projects—Section 44BBB; 44. Deduction of Head Office Expenditure in the Case of Non-Residents—Section 44C; 45. Special Provisions for Computing Income by Way of Royalties, etc., in the Case of Foreign Companies—Section 44D.
650			_aBanks -- law
650			_aFinance -- business industry.
700			_aPithisaria, Mukesh _a
942			_2ddc _cBK
999			_c35096 _d35096