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...
Cenvat Credit - if the appellant has maintained separate accounts for the inputs and has reversed the proportionate Cenvat credit in respect of input services, the provisions of Rule 6(3) do not get attracted. - AT
Cenvat Credit - if the appellant has maintained separate accounts for the inputs and has reversed the proportionate Cenvat credit in respect of input services, the provisions of Rule 6(3) do not get attracted. - AT
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