Friday, February 5, 2021

Amendment w.r.t. disqualification of directors and 2018 amendments to Cos Act, 2013 are prospective in operation: HC

COMPANY LAW : Section 164(2)(a) as introduced by 2014 amendment and proviso to section 167(1)(a), as introduced by 2018 amendment to 2013 Act are prospective in operation

from www.taxmann.com Latest Case Laws https://ift.tt/3jlgLUA
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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