Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
Note: It is a system-generated summary and is for quick reference only.