Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay - a complete trial is absolutely necessary - HC
Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay - a complete trial is absolutely necessary - HC
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