Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Assessment of trust - Transaction between the related concerns - Even collectively, the shareholding of the Trustees in ABHSL is far below the threshold of 20%. Hence CIT(A) held that in view of specific provisions of section 13 of the Act he held that ABHSL is not a related party under section 13(3) of the Act and thus addition made by the Assessing Officer is deleted. - Order of CIT(A) confirmed - AT
Assessment of trust - Transaction between the related concerns - Even collectively, the shareholding of the Trustees in ABHSL is far below the threshold of 20%. Hence CIT(A) held that in view of specific provisions of section 13 of the Act he held that ABHSL is not a related party under section 13(3) of the Act and thus addition made by the Assessing Officer is deleted. - Order of CIT(A) confirmed - AT
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