Withdrawal of the Circular Circular No. 10/2018 dated 31st December, 2018 - relating to interpretation of the term “receives' used in section 56(2)(viia).
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Interpretation of 'receives' under section 56 - prior circular withdrawn pending issuance of fresh comprehensive guidance by tax authorities. Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interpretation of 'receives' under section 56 - prior circular withdrawn pending issuance of fresh comprehensive guidance by tax authorities.
Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination.
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