Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which has been done only on July 1, 2014 - hence definition so given to the word "market value" is not clarificatory and can not be used as the basis for reopening the assessments as the amendment in no manner can form the reason to believe for reassessment
Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which has been done only on July 1, 2014 - hence definition so given to the word "market value" is not clarificatory and can not be used as the basis for reopening the assessments as the amendment in no manner can form the reason to believe for reassessment
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