Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
STCG - extinguishment would normally connote a situation where an asset goes out of existence – thus, surplus arising on account of compensation received by the assessee cannot be assessed under the head “capital gain“ because no asset came into existence with the assessee. - AT
STCG - extinguishment would normally connote a situation where an asset goes out of existence – thus, surplus arising on account of compensation received by the assessee cannot be assessed under the head “capital gain“ because no asset came into existence with the assessee. - AT
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