Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Amount received on account of forfeiture of share application money by way of issue of share warrants - capital receipts OR revenue receipt - It is capital receipt and not revenue receipt as it was not earned from regular business activities carried on by the assessee - AT
Amount received on account of forfeiture of share application money by way of issue of share warrants - capital receipts OR revenue receipt - It is capital receipt and not revenue receipt as it was not earned from regular business activities carried on by the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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