Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Depreciation on routers and switches - @15% OR @60% - CPU alone, cannot be considered as synonymous to the expression 'Computer'. - the computer has to necessarily include the input and output devices within its scope, subject to their exclusive user with the computer - AT
Depreciation on routers and switches - @15% OR @60% - CPU alone, cannot be considered as synonymous to the expression 'Computer'. - the computer has to necessarily include the input and output devices within its scope, subject to their exclusive user with the computer - AT
Note: It is a system-generated summary and is for quick reference only.