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...
Determine the character of subsidy in hands of recipient - Having gone through the preamble of the “Incentive Scheme 2001 for Economic Development of Kutch District” come to the conclusion that the incentive given in the present case to the assessee was capital in nature. - AT
Determine the character of subsidy in hands of recipient - Having gone through the preamble of the “Incentive Scheme 2001 for Economic Development of Kutch District” come to the conclusion that the incentive given in the present case to the assessee was capital in nature. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
