Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Sale of investments - Short term capital gain V/S business income - The assessee has accounted for these investments in shares as capital asset in its books of accounts - The same has also been declared in the financial statements as capital asset - gain arising on sale of investment will be chargeable as capital gain and not as business income - AT
Sale of investments - Short term capital gain V/S business income - The assessee has accounted for these investments in shares as capital asset in its books of accounts - The same has also been declared in the financial statements as capital asset - gain arising on sale of investment will be chargeable as capital gain and not as business income - AT
Note: It is a system-generated summary and is for quick reference only.
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