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  • Deduction u/s 80C to 80U
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  • Depreciation not allowable on assets never been put to use
  • No Tds on Service Tax Component of Rent
  • Loan paid by guarantor to lender on default by borrower is ‘capital receipt’ for borrower
  • Revised Return can be filed even after receiving intimation U/s. 143(1)
  • Plan and Save Income Tax in Assessment year 2013-14
  • Re-issue of Income Tax Refund – FAQ
  • S. 269SS not applies to cash loan taken by Partner from firm
  • Excise duty on finished goods to be included in closing stock valuation
  • Non-Compete Fee not eligible for depreciation or amortization
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