Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in the year 1907 - The assessee would therefore be entitled to claim deduction of cost of acquisition of leasehold interest as on 1.4.1981 - AT
Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in the year 1907 - The assessee would therefore be entitled to claim deduction of cost of acquisition of leasehold interest as on 1.4.1981 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
