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...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit from the concerned authorities - appellant has taken the credit and informed to the department they filed the ER return regularly - conditions are satisfied - AT
Transfer of credit due to change in ownership - As per rule 10(3) of the Cenvat Credit Rules 2004 there is no requirement to take prior permission to take Cenvat Credit from the concerned authorities - appellant has taken the credit and informed to the department they filed the ER return regularly - conditions are satisfied - AT
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