Saturday, November 15, 2014

[aaykarbhavan] Sale proceeds of land/bonds aren't annual receipts; excludible in determining monetary limit of sec. 10(23C)(iiiad)



Sale proceeds of land/bonds aren't annual receipts; excludible in determining monetary limit of sec. 10(23C)(iiiad)

November 15, 2014[2014] 50 taxmann.com 81 (Madras)/[2014] 226 Taxman 372 (Madras)
IT: Sale proceeds of land and bonds was not an annual receipt therefore, same should be excluded while considering monetary limit prescribed under section 10(23C)(iiiad)
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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