Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Nature of payment of ₹ 6.60 crores – abusive tax avoidance - entire amount would be taxed in the hands of the assessee, and would be treated as part of the sale consideration received on transfer of the shares in CDBL, held by him - HC
Nature of payment of ₹ 6.60 crores – abusive tax avoidance - entire amount would be taxed in the hands of the assessee, and would be treated as part of the sale consideration received on transfer of the shares in CDBL, held by him - HC
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