Section 271D - Page 7

Sections 269SS have no application in respect of Share Application Money Received in cash

Commissioner Of Income-Tax. Vs. Rugmini Ram Raghav Spinners Private Limited. (Madras High Court)

Q.1. What is the definition of MSME? A.1. The Government of India has enacted the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 in terms of which the definition of micro, small and medium enterprises is as under:(a) Enterprises engaged in the manufacture or production, processing or preservation of goods as specified b...

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Amount paid by firm to partners or vice versa is not a loan

Commissioner Of Income-Tax Vs Lokhpat Film Exchange (Cinema) (Rajasthan High Court)

Under the general provision relating to Partnership Act that partnership firm is not a juristic person and for inter relationship different remedies are provided to enforce the rights arising out of their inter se transactions, the issue about separate entities apart, it cannot be doubted that the assessee has acted bona fide and his plea...

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