Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Business income or Capital gain - sale of shares - the mere fact that the assessee is not a broker in shares does not mean that he is also not a dealer/trader in shares - Held as business income - AT
Business income or Capital gain - sale of shares - the mere fact that the assessee is not a broker in shares does not mean that he is also not a dealer/trader in shares - Held as business income - AT
Note: It is a system-generated summary and is for quick reference only.