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Deduction of remuneration is not really allowed In the event the corporations revenue are taxed under the presumptive taxation area 44AD or 44ADA.
Part 44AE – Regular publications of account shall be maintained and audit shall be carried out irrespective of turnover or money.
No other deductions for company charges that tend to be permitted can be claimed eg. depreciation, rent, administrative fees and so forth
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National Cash Sign-up Business, a company, sued M. Morris with a promissory Notice also to foreclose the lien of the chattel house loan on a few cash registers. Defendant answered by a standard denial and specifically pleaded a payment of $100, also claimed an agreed credit score of $200, and an offset of $one hundred, as a result of defects in one of the cash registers for which the Notice was specified. The situation was dismissed for want of prosecution February 28, 1930, but the following day, on verbal movement of plaintiff (no written motion is found in the document), the court set aside the judgment and reinstated the induce. On April 26, 1930, the trigger was tried out in the absence of defendant, and resulted in judgment from him in favor of plaintiff for $473.63, with foreclosure on the home finance loan lien over the cash registers. During the identical expression of court defendant filed a sworn motion to vacate the judgment, through which he alleged, being an excuse for being absent the working day of demo, that neither he nor his lawyer experienced awareness or see of the movement to put aside the order of dismissal or that the situation were reinstated and subsequently experimented with, until finally May 21, 1930, if the sheriff confronted him with the get of sale and execution issued within the judgment; also, that he experienced meritorious defenses to the go well with, to wit, the defensive matters set up in Distinctive pleas in his original solution. Very little while in the record implies that defendant's movement was contested by plaintiff, or that any proof, besides the sworn allegations in the motion, was listened to or deemed from the court docket. The movement was overruled; defendant excepted and perfected enchantment. Defendant contends that his movement to vacate the judgment contained all crucial requisites entitling him towards the aid sought, that is definitely, an excuse for remaining absent get more info in the demo of the situation, also meritorious defenses to plaintiff's cause of motion, and additional contended that plaintiff wouldn't be materially prejudiced by granting the movement. We predict defendant's motion was sufficient. Acquiring revealed that neither he nor his legal professional experienced precise notice from the reinstatement of the case, nor of its subsequent trial as well as rendition of judgment, the question continues to be, was defendant frequented with statutory detect of such proceedings?
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