Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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Where an immovable property purchase was supported by an earlier agreement, earlier possession and cheque payments made before registration, the relevant consideration was treated as that prior arrangement rather than the later registered deed. On that basis, adopting the stamp duty value as on the registration date for an addition under section 56(2)(x)(b)(B) was unjustified because the record showed the transaction had been agreed and partly performed earlier. The addition was deleted.
Where an immovable property purchase was supported by an earlier agreement, earlier possession and cheque payments made before registration, the relevant consideration was treated as that prior arrangement rather than the later registered deed. On that basis, adopting the stamp duty value as on the registration date for an addition under section 56(2)(x)(b)(B) was unjustified because the record showed the transaction had been agreed and partly performed earlier. The addition was deleted.
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