Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Valuation - related party transaction - directors are members of Hindu Undivided Family (HUF) - The relationship of directors has no relevance whatsoever - The statute requires that the assessee and buyers should be related and not that the directors of the two entities should be related.
Valuation - related party transaction - directors are members of Hindu Undivided Family (HUF) - The relationship of directors has no relevance whatsoever - The statute requires that the assessee and buyers should be related and not that the directors of the two entities should be related.
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