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...
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is well within the total limit of jewellery as per the CBDT instruction - No addition - AT
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