Section 115VM-Exclusion of loss
Section 115VM of the Income Tax Act: Exclusion of loss (1) Section 72 shall apply in respect of any losses that have...
Month: September 2021
Section 115VM of the Income Tax Act
Section 115VM of the Income Tax Act: Exclusion of loss (1) Section 72 shall apply in respect of any losses that have...
Section 115VL-General exclusion of deduction and set off
Section 115VL of the Income Tax Act: General exclusion of deduction and set off, etc. Notwithstanding anything contained in any...
Section 115VL of the Income Tax Act
Section 115VL of the Income Tax Act: General exclusion of deduction and set off, etc. Notwithstanding anything contained in any...
Section 115VK-Depreciation
Section 115VK of the Income Tax Act: Depreciation (1) For the purposes of computing depreciation under clause (iv) of section 115VL,...
Section 115VK of the Income Tax Act
Section 115VK of the Income Tax Act: Depreciation (1) For the purposes of computing depreciation under clause (iv) of section 115VL,...
Section 115VJ of the Income Tax Act
Section 115VJ of the Income Tax Act: Treatment of common costs (1) Where a tonnage tax company also carries on...
Section 115VI-Relevant shipping income
Section 115VI of the Income Tax Act: Relevant shipping income (1) For the purposes of this Chapter, the relevant shipping...
Section 115VI of the Income Tax Act
Section 115VI of the Income Tax Act: Relevant shipping income (1) For the purposes of this Chapter, the relevant shipping...
Section 115VH-Calculation in case of joint operation
Section 115VH of the Income Tax Act: Calculation in case of joint operation, etc. (1) Where a qualifying ship is...