The Definitive Guide to 22 cash
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Director of Tax Communications at H&R Block Mark Chapman advised 7NEWS.com.au the growth of this yr’s offset was welcome - but was let down it had been a “shorter-expression evaluate”.
9. I have thoroughly considered the rival submissions. Both equally the AO and CIT(A) accepted The point that the cash receipts are absolutely nothing but sale proceeds within the business enterprise from the assessee. The addition has actually been designed only on The premise that just after demonetization, the demonetized notes could not are already accepted as valid tender. Since the sale proceeds for which cash was obtained from the customers was currently admitted as revenue and When the cash deposits are included less than part 68 from the Act which will sum to double taxation when as gross sales and once more as unexplained cash credit score which is towards the principles of taxation. Additionally it is on file that the assessee was owning just one source of earnings from buying and selling in beedi, tea energy and pan masala and therefore provisions of portion 115BBE with the Act can have no software so as to handle the earnings of the assessee as money from other sources. Hon’ble Kolkata Tribunal in the situation of CIT Vs. Linked Transport Pvt.
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Assessee was having just one supply of profits from trading in beedi, tea power and pan masala and as a consequence provisions of portion 115BBE on the Act will have no application so as to take care of the earnings of your assessee as cash flow from other resources.
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Pink diesel is typical diesel but taxed at a lessen amount and dyed crimson to really make it conveniently identifiable.
Here's one these kinds of difficulty determined because of the ITAT Bangalore which can be related for wide range of the taxpayers.
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