Tax treatment on deferred income / advance receipts and its related refunds
Deductibility of bad debt written off and taxability of bad debt recovered
Key Concepts of Bilateral Credit and Unilateral Credit
Eligibility of capital allowance claim on cost incurred for development of customised computer software
Differentiating capital and revenue receipts and its tax implications
Deductibility of commission and incentives, withholding tax implications, record-keeping requirements