Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and revenue receipts in 20:80 ratio. - AO was not justified in making an addition to the income on account of subscriptions transferred from the advance subscription account of ordinary members to the life members subscription account - AT
Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and revenue receipts in 20:80 ratio. - AO was not justified in making an addition to the income on account of subscriptions transferred from the advance subscription account of ordinary members to the life members subscription account - AT
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