Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Rental income from office premises – it is difficult to understand as to how a corporate entity has shown income from a premises that was neither owned by it nor was it taken on rent by it - AT
Rental income from office premises – it is difficult to understand as to how a corporate entity has shown income from a premises that was neither owned by it nor was it taken on rent by it - AT
Note: It is a system-generated summary and is for quick reference only.