Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Deduction under sec. 10B - sale proceeds of the computer software has been brought by the assessee within the extended period of 12 months by the Reserve Bank of India and hence, is includible in the deduction allowable under sec. 10B - AT
Deduction under sec. 10B - sale proceeds of the computer software has been brought by the assessee within the extended period of 12 months by the Reserve Bank of India and hence, is includible in the deduction allowable under sec. 10B - AT
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