The Tribunal held that when closing stock is revalued under Section 145A to include tax components, opening stock must also be revalued on the same basis. The case was remanded to ensure consistent ...
The Tribunal held that advances received under a joint development agreement are not taxable as business income when land remains a capital asset and no transfer under section 2(47) has ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback