February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35ABA : Expenditure for obtaining right to use spectrum for telecommunication services

35ABA. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35AB : Expenditure on know-how

35AB. (1) Subject to the provisions of sub-section (2), where the assessee has paid in […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35A : Expenditure on acquisition of patent rights or copyrights

35A. (1) In respect of any expenditure of a capital nature incurred after the 28th […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 35 : Expenditure on scientific research

35. (1) In respect of expenditure on scientific research, the following deductions shall be allowed— […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 34A : Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies

34A. (1) In computing the profits and gains of the business of a domestic company […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 34 : Conditions for depreciation allowance and development rebate

34. (1) [***] (2) [***] (3)(a) The deduction referred to in section 33 shall not be […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33B : Rehabilitation allowance

33B. Where the business of any industrial undertaking carried on in India is discontinued in any […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33AC : Reserves for shipping business

33AC. (1) In the case of an assessee, being a Government company or a public […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33ABA : Site Restoration Fund.

33ABA. (1) Where an assessee is carrying on business consisting of the prospecting for, or […]
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