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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Exemption u/s 10(37) - impugned land was acquired by executing a sale deed in favour of Vizhinjam International Seaport - the entire procedure prescribed under the Land Acquisition Act was followed, only price was fixed upon a negotiated settlement - it is not disputed that impugned land is not an agricultural land - acquisition of the urban agricultural land was a compulsory acquisition - entitled to Exemption
Exemption u/s 10(37) - impugned land was acquired by executing a sale deed in favour of Vizhinjam International Seaport - the entire procedure prescribed under the Land Acquisition Act was followed, only price was fixed upon a negotiated settlement - it is not disputed that impugned land is not an agricultural land - acquisition of the urban agricultural land was a compulsory acquisition - entitled to Exemption
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