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...
LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - the fact of non-agricultural use by the buyer will not alter the character of land in the case of seller. - AT
LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - the fact of non-agricultural use by the buyer will not alter the character of land in the case of seller. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
