Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Capital Asset u/a 2(14) - agriculture land or not - If any suspicion crept into the mind of the Assessing Officer, nothing prevented him to get the report from Sarpanch, neibours of the impugned land or the revenue Patwari but that was not done by him - AT
Capital Asset u/a 2(14) - agriculture land or not - If any suspicion crept into the mind of the Assessing Officer, nothing prevented him to get the report from Sarpanch, neibours of the impugned land or the revenue Patwari but that was not done by him - AT
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