default on either
side, it prevents the purchaser to make any structural
changes in the flat, it defines the defects which the assessee
will have ... builder has no control unless the joining of
the flats entails structural changes. Nothing is brought on
record to evidence such structural changes. Therefore
adjustment to the actual cost took place on the happening of change in the
rate of exchange whereas under the amended section 43A the adjustment ... carrying amount of the fixed asset. This indicates a complete
structural change brought about in section 43A vide Finance Act, 2002 . Therefore, the
amended section
M/S Avm Charities, Chennai vs Ito, Exemptions Ward-1, Chennai on 27 March, 2024
M/S Avm Charities , Chennai vs Ito,Exemptions Ward-1, Chennai on 27 March, 2024
M/S Avm Charities, Chennai vs Ito, Exemption Ward, Chennai on 27 March, 2024
आयकर
M/S Avm Charities, Chennai vs Ito,Exemption Ward, Chennai on 27 March, 2024
आयकर
M/S. A V M Charities, Chennai vs Ito, Exemptions Ward-1, Chennai, ... on 27
Avm Charities, Chennai vs Ito, Exemption Ward, Chennai on 27 March, 2024
आयकर अपीलीय अिधकरण
Avm Charities, Chennai vs Ito, Exemptions Ward, Chennai on 27 March, 2024
आयकर अपीलीय अिधकरण
assessee submitted the following details w.r.t change in
shareholding structure:
i. Organisation Structure before and after sale of shares ... disregarded the evidences submitted to substantiate the change in
shareholding structure.
C) Consequently, TPO rejected the assessee's contention that AE relationship
existed only
