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...
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Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the transactions, which are non-mutual in character, would not destroy the principle of mutuality. - HC
Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the transactions, which are non-mutual in character, would not destroy the principle of mutuality. - HC
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