Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader clien...
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite s...
Voluntary ex gratia payments received under an employer's early retirement scheme are not compensation or profits in lieu of salary where no service-rule obligation requires the employer to make them. The payment's voluntary character prevents its assessment under the provision governing profits in lieu of salary. Applying that principle to employees of the same employer, the addition for amounts received under the early retirement scheme was deleted.
Voluntary ex gratia payments received under an employer's early retirement scheme are not compensation or profits in lieu of salary where no service-rule obligation requires the employer to make them. The payment's voluntary character prevents its assessment under the provision governing profits in lieu of salary. Applying that principle to employees of the same employer, the addition for amounts received under the early retirement scheme was deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
