October 2019

Section 56(2)(viia) Value of tangible or intangible assets once substantiated would be replaced with the book value for the purposes of FMV regardless of the book entries in this regard

Jagdish T.Punjabi | Devendra Jain | Tejaswini Ghag
Chartered Accountants

2. [2019] 109 taxmann.com 165 (Ahd. Trib.) Unnati Inorganics (P.) Ltd. vs. ITO ITA No.: 2474/Ahd./2017 A.Y.: 2014-15  Date of order: 11th September, 2019

 

Section 56(2)(viia) Value of tangible or intangible assets once substantiated would be replaced with the book value for the purposes of FMV regardless of the book entries in this regard

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