Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Treatment as a resident in India - Passport being unjustifiably impounded - it was impossible for the assessee to leave India - He virtually became an unwilling resident on Indian soil without his consent and against his will - such period must be excluded - Cannot be treated as Resident - HC
Treatment as a resident in India - Passport being unjustifiably impounded - it was impossible for the assessee to leave India - He virtually became an unwilling resident on Indian soil without his consent and against his will - such period must be excluded - Cannot be treated as Resident - HC
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