FROM MY ARCHIVES-ITAT, KOLKATA UNREPORTED DECISIONS ( Part 5)
https://subashagarwal.blogspot.com/search/label/FROM%20MY%20ARCHIVES-%20USEFUL%20ITAT
Three legal issues answered -
1)Whether where genuineness of payments made to the party is not doubted by the Revenue, the provisions of section 40A(3) could be made applicable ?
2)Whether stamp duty and registration charges paid on acquiring leasehold premises for showrooms are allowable as revenue expenditure ?
3)Whether depreciation of scanner and router is to be charged at the reate applicable to computers i.e @60% .