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Business expenditure : (Record no. 35096)

MARC details
000 -LEADER
fixed length control field 04843nam a2200229Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260616171247.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 160316s2013 xxu||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9788180389207 (hbk.)
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 346.082 PIT
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Pithisaria, M. K.
245 ## - TITLE STATEMENT
Title Business expenditure :
Remainder of title as amended by the finance act, 2013, volumes 1-2 /
Statement of responsibility, etc. M. K. Pithisaria and Mukesh Pithisaria.
250 ## - EDITION STATEMENT
Edition statement 2nd ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Haryana :
Name of publisher, distributor, etc. Lexis Nexis,
Date of publication, distribution, etc. 2013.
300 ## - PHYSICAL DESCRIPTION
Extent 2 v. ;
Dimensions 24 cm.
365 ## - TRADE PRICE
Price amount RS. 4,495.00
505 ## - Contents
Contents v 1.<br/>1. Rent, Rates, Taxes, Repairs and Insurance for Buildings—Section 30;<br/>2. Repairs and Insurance of Machinery, Plant and Furniture—Section 31;<br/>3. Bonus or Commission to Employees—Section 36(1)(ii);<br/>4. Interest on Borrowed Capital—Section 36(1)(iii);<br/>5. Employer's Contributions to Provident Funds—Allowability of—Section 36(1)(iv);<br/>6. Business Expenditure—Principles—Section 37;<br/>7. Business Expenditure—Allowability of—Section 37(1);<br/>8. Expenditure Not Being in the Nature of Capital Expenditure—Allowability of—Tribunal Decisions—Section 37(1);<br/>9. Expenditure Not Being in the Nature of Personal Expenses of the Assessee—Section 37(1);<br/>10. Expenditure Laid Out or Expended—Section 37(1);<br/>11. Laid Out or Expended Provision and Reserve—Section 37(1);<br/>12. Statutory Liability and Contractual Liability—Section 37(1);<br/>13. Laid Out or Expended Liabilities—Other Factors with Regard to Allowability—Section 37(1);<br/>14. Expenditure Incurred Wholly and Exclusively for the Purposes of the Business, etc.—Section 37(1);<br/>15. Expenditure Incurred Wholly and Exclusively for Business Purposes—Eligible for Deduction As Business Expenditure—Tribunal Decisions—Section 37(1);<br/>16. Expenditure Incurred Wholly and Exclusively for the Purpose of Business—Not Eligible for Deduction As Business Expenditure—Tribunal Decisions—Section 37(1);<br/>17. Commission to Persons Other Than Employees Allowability—Section 37(1);<br/>18. Expenditure on Foreign Tours—Allowability—Section 37(1);<br/>19. Expenditure on Collaboration and Know-How, etc., Agreements—Allowability—Section 37(1);<br/>20. Leases—Allowability—Section 37(1);<br/>21. Litigation Expenses—Allowability—Section 37(1);<br/>22. Payment of Compensation and Damages Compensation—General Allowability—Section 37(1);<br/>23. Penalties and Fines—Allowability—Section 37(1);<br/>24. Salaries and Remuneration, etc.—Allowability—Section 37(1);<br/>25. Taxes Payable—Allowability—Section 37(1);<br/>26. Miscellaneous Cases—Allowability—Section 37(1);<br/>v 2.<br/>27. Certain Types of Business Expenditure—Allowability—Section 37(1);<br/>28. Entertainment, Advertisement, Travelling, Guest Houses, Sales Promotion, etc. Expenditure(s)—Allowability of—Sections 37(2) to 37(5);<br/>29. Amounts Not Deductible—Section 40;<br/>30. Expenses or Payments Not Deductible in Certain Circumstances—Section 40A;<br/>31. Special Provisions Consequential to Changes in Rate of Exchange of Currency—Section 43A;<br/>32. Certain Deductions to be Only on Actual Payment—Section 43B;<br/>33. Special Provision in Case of Income of Public Financial Institutions, Public Companies, etc.—Section 43D;<br/>34. Insurance Business—Section 44;<br/>35. Special Provision for Deduction in the Case of Trade, Professional or Similar Association—Section 44A;<br/>36. Special Provision for Computing Profits and Gains from the Business of Trading in Certain Goods (Omitted w.e.f. 1-4-1993)—Section 44AC;<br/>37. Special Provision for Computing Profits and Gains of Business [(Between 1-4-1994 and 31-3-2011) of Civil Construction, etc.] [(w.e.f. 1-4-2011) on Presumptive Basis]—Section 44AD;<br/>38. Special Provision for Computing Profits and Gains of Business of Plying, Hiring or Leasing Goods Carriages—Section 44AE;<br/>39. Special Provision for Computing Profits and Gains of Retail Business—Section 44AF;<br/>40. Special Provision for Computing Profits and Gains of Shipping Business in the Case of Non-Residents—Section 44B;<br/>41. Special Provision for Computing Profits and Gains in Connection with the Business of Exploration, etc., of Mineral Oils—Section 44BB;<br/>42. Special Provision for Computing Profits and Gains of the Business of Operation of Aircraft in the Case of Non-Residents—Section 44BBA;<br/>43. Special Provision for Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, etc., in Certain Turnkey Power Projects—Section 44BBB;<br/>44. Deduction of Head Office Expenditure in the Case of Non-Residents—Section 44C;<br/>45. Special Provisions for Computing Income by Way of Royalties, etc., in the Case of Foreign Companies—Section 44D.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Banks -- law
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Finance -- business industry.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Pithisaria, Mukesh
--
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type Public note
    Dewey Decimal Classification     NLS NLS General Stacks 30/05/2017 4495.00   346.082 PIT-I 30792 30/05/2017 30/05/2017 BOOKs Price for the entire Set of Volumess
    Dewey Decimal Classification     NLS NLS General Stacks 30/05/2017 4495.00   346.082 PIT-II 30793 30/05/2017 30/05/2017 BOOKs Price for the entire Set of Volumess