Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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Termination compensation under a distribution arrangement that is substantively an agency relationship is treated as business income rather than a capital receipt, and taxation is confined to the settlement actually received. A non-compete covenant integral to acquiring and protecting a trademark qualifies as a depreciable intangible asset. For section 80-IB, only costs directly connected with an eligible undertaking should reduce its profit; allocation of finance, research, travel, head-office and export-promotion costs depends on factual nexus. Section 80HHC excludes receipts lacking a direct export nexus, while concurrent 80-IB and 80HHC deductions remain subject to the gross-total-income ceiling. A purely legal additional ground based on the existing record may be considered.
Termination compensation under a distribution arrangement that is substantively an agency relationship is treated as business income rather than a capital receipt, and taxation is confined to the settlement actually received. A non-compete covenant integral to acquiring and protecting a trademark qualifies as a depreciable intangible asset. For section 80-IB, only costs directly connected with an eligible undertaking should reduce its profit; allocation of finance, research, travel, head-office and export-promotion costs depends on factual nexus. Section 80HHC excludes receipts lacking a direct export nexus, while concurrent 80-IB and 80HHC deductions remain subject to the gross-total-income ceiling. A purely legal additional ground based on the existing record may be considered.
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