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Exemption u/s 10(23C)(vi) available even if DPS made profits from its joint venture; SC

No Addition u/s 56(2)(vii) even if shares were purchased below FMV : ITAT

Exemption of Rs 50 L in case of TDS u/s 194 IA is related to each transferee : ITAT

ICAI releases Exposure draft of amendments in Ind AS Taxonomy
