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...
GTA Services - where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the Goods Transport Agency service cannot be held to have been rendered - AT
GTA Services - where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the Goods Transport Agency service cannot be held to have been rendered - AT
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