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Deduction of remuneration is not permitted If your firms profits are taxed beneath the presumptive taxation part 44AD or 44ADA.
which, inside our belief, must be answered inside the negative. Article 2291, R. C. S. 1925, provides that: "The clerk shall maintain a movement docket through which he shall enter every single movement submitted in his court docket, the names with the functions as well as their Lawyers, a brief assertion of its character, and the number of the go well with in which it is made if it pertains to a go well with pending. * * * Detect of the movement inside a suit pending is offered by submitting the motion and its entry during the motion docket in the phrase. * * *" While we do not deem it essential to determine whether, immediately after dismissal and before reinstatement, the case experienced the position of "a suit pending" inside the indicating in the statute, still we're inclined for the look at expressed in Hexter v. Pratt (Tex. Com. Application.) 10 S.W.(second) 692, 694, with reference to the scenario Within this problem, where the court docket claimed: "It [the judgment of dismissal] is exactly what it purports to generally be, a willpower of an absence of diligence in prosecuting the suit for which it is actually stricken within the docket. It effectually set an conclude to the particular proceeding, but was get more info totally ineffectual to ascertain the deserves of the claim therein asserted." Even so, if we believe, Even though we do not so decide, that the case, right after being dismissed and in advance of its reinstatement, was "a match pending," in the indicating of your statute, however, beneath the situations, defendant was not frequented with statutory or constructive discover on the proceedings, because no movement to reinstate was ever submitted or entered upon the motion docket, and it is only when the statute On this respect is complied with that constructive observe of this type of motion is frequented upon the adverse social gathering. So inside the absence of either actual or constructive discover from the proceedings that resulted during the rendition of judgment towards him, we think defendant showed affordable justification for his absence; On top of that, he exhibited meritorious defenses to plaintiff's explanation for motion, and we fall short to see how plaintiff could be materially prejudiced by granting defendant a whole new demo. ...
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In case of Segment 44AE, if taxpayer is really a partnership business, wage and interest paid out to associates is allowed as deduction from prescribed money earlier mentioned
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If an assessee satisfies any of the following standards, then they have to sustain guides of accounts and get accounts audited underneath section 44AB:
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