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...
Commissioner has no jurisdiction whatsoever to say that consequence flowing after decision of Tribunal are not correct and he still can pass an order making alteration in respect to something, which has already been finalized by Tribunal - HC
Commissioner has no jurisdiction whatsoever to say that consequence flowing after decision of Tribunal are not correct and he still can pass an order making alteration in respect to something, which has already been finalized by Tribunal - HC
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