https://www.taxtmi.com/circulars?id=59379 Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination. en-us Fri, 04 Jan 2019 00:00:00 +0530 Wed, 30 Jan 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59379 Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination. Circulars Income Tax Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59379