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...
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Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent units as the activities were functionally different - The assessee had successfully satisfied the functional test of an independent unit - deduction allowed - AT
Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent units as the activities were functionally different - The assessee had successfully satisfied the functional test of an independent unit - deduction allowed - AT
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