Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC
Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
