Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Unrecorded cash paid as on-money for commercial property, where established on the evidentiary standard applicable to income-tax proceedings, is taxable only to the extent of the profit element embedded in the payment, since income tax applies to income rather than gross receipts. The assessable addition was confined to 10% of the unrecorded payment and made taxable at normal income-tax rates rather than under section 115BBE.
Unrecorded cash paid as on-money for commercial property, where established on the evidentiary standard applicable to income-tax proceedings, is taxable only to the extent of the profit element embedded in the payment, since income tax applies to income rather than gross receipts. The assessable addition was confined to 10% of the unrecorded payment and made taxable at normal income-tax rates rather than under section 115BBE.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
