Concise outcome of Section 14A judicial precedents
Posted on 20-July-2020
We have made an attempt to analyse proposed provision of section 80M of the budget 2020, which delivers benefit on one hand by removing structural barrier but costlier on the other hand by excluding foreign dividend from avoidance of cascading effect. Author has analysed it for the benefit of readers which can be read in…
Provision of sec. 43CA not applicable if builder entered into agreement to sell under-construction flats – Shree Laxmi Estate (P.) Ltd. [2019] 108 taxmann.com 195 (Mumbai – Trib.)