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...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Disallowance of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years has to be considered as revenue expenditure - AT
Disallowance of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years has to be considered as revenue expenditure - AT
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