Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - SC
Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - SC
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