Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment of tax due on the returned income - HC
Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment of tax due on the returned income - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
