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    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case Laws Income Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
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    July 3, 2026   Case Laws Customs
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    July 3, 2026   Case Laws Customs
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    July 3, 2026   Case Laws IBC
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    July 3, 2026   Case Laws Money Laundering
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    July 3, 2026   Case Laws Service Tax
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.

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      Home› Highlights › Income Tax › 2015 › September, 2015 › This
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      Income Tax

      Cost of Project u/s.35D(3)(a) - industrial undertaking - shares...

      Shares Not Classified as Project Costs for Section 35D(3)(a) Deduction Claims Under Income Tax Act.

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      Income TaxSeptember 12, 2015Case LawsAT
      Cost of Project u/s.35D(3)(a) - industrial undertaking - shares acquired cannot be treated by any stretch of imagination as land or building, plant or machinery etc., and treated as "cost of project" for the purpose of allowing deduction u/s.35D - AT
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