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...
Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act - AT
Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act - AT
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