Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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The assessee invested its funds in the equity shares of a company incorporated outside India. The third proviso to Section 10(23C) clearly says that the assessee cannot invest in the equity shares of any company and the investment has to be made only as per the mode prescribed under Section 11(5) - Approval u/s 10(23C)(vi) not granted - AT
The assessee invested its funds in the equity shares of a company incorporated outside India. The third proviso to Section 10(23C) clearly says that the assessee cannot invest in the equity shares of any company and the investment has to be made only as per the mode prescribed under Section 11(5) - Approval u/s 10(23C)(vi) not granted - AT
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