Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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Nature of Sum receive from TELCO - exploitation of the commercial assets of the Assessee which are integral to the running of the business - It would be erroneous to treat the entire income received from TELCO as income from house property as has been sought to be done by the AO. - HC
Nature of Sum receive from TELCO - exploitation of the commercial assets of the Assessee which are integral to the running of the business - It would be erroneous to treat the entire income received from TELCO as income from house property as has been sought to be done by the AO. - HC
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