DEPB - any amount realized by the assessees over and above the ...

Profit from DEPB transfer: Face value in Section 28(iiib), sale difference in Section 28(iiid) of Income Tax Act.

February 14, 2012

Case Laws Income Tax SC

DEPB - any amount realized by the assessees over and above the DEPB on transfer of the DEPB would represent profit on the transfer of DEPB and while the face value of the DEPB will fall under clause (iiib) of Section 28, difference between the sale value and the face value of the DEPB will fall under clause (iiid) of Section 28.... - SC

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DEPB - any amount realized by the assessees over and above the ...

Profit from DEPB transfer: Face value in Section 28(iiib), sale difference in Section 28(iiid) of Income Tax Act.

February 14, 2012

Case Laws Income Tax SC

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