000 | 00971nam a22002057a 4500 | ||
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003 | OSt | ||
005 | 20241022120025.0 | ||
008 | 241022b |||||||| |||| 00| 0 eng d | ||
020 | _a9788197056086 | ||
040 | _cAACR-II | ||
082 | _a338.04 TUL | ||
100 |
_aTuli, Arvind _93578 |
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245 | _aUnderstanding applicability of Section 43B(h) to MSMEs | ||
260 |
_aNew Delhi _bBharat Law House _c2024 |
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300 | _a103p. | ||
520 | _aChapter 1 Background chapter 2 Need for the Amendment in Income Tax Act Chapter 3 Certain deductions to be only on actual payment [Section 43B] Chapter 4 Section 43B(h) – A Detailed Analysis Chapter 5 Understanding Micro & Small Enterprises Chapter 6 Understanding Section 15 of MSMED Act and the Time Limit Chapter 7 Issues that may arise – a discussion Chapter 8 Will 43B(h) solve the problem? An opinion Annexure I Chart for time limits for Section 43B(h) | ||
650 |
_aLaw _96717 |
||
650 |
_aMSME's _96718 |
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942 |
_2ddc _cB |
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999 |
_c356951 _d356951 |