TAX EXPERT: Rounding off in Income Tax

TAX EXPERT: Rounding off in Income Tax

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日期:2026-04-22
The question before the Special Bench was “whether in the facts and circumstances of the case, the excise duty refund set off is a capital receipt.”“If the excise duty refund /set off is held to be revenue receipt, whether the said amount is to be include...看更多