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Showing 481 to 482 of 482 Records
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2000 (12) TMI 2
To determine whether there has been an undervaluation, the true consideration for the transfer has to be determined and, necessarily, it has to be determined as on the date of the agreement for transfer. That this is so is clear from the latter part of clause (b), which we have quoted ; the phrase "the discounted value of such consideration as on the date of such agreement for transfer" therein indicates the point of time from which the period for discounting must be calculated.
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2000 (12) TMI 1
Service Tax – Services of Architect and Chartered Accountant (1) Legislative competence (2) Constitutionally validity
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