Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Disallowance of provision made for a loss on account of a firm purchase contract - the principle of prudence as not being applicable to losses which arise or have their genesis in events subsequent to the end of the relevant year - AT
Disallowance of provision made for a loss on account of a firm purchase contract - the principle of prudence as not being applicable to losses which arise or have their genesis in events subsequent to the end of the relevant year - AT
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