Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Compensation received for cancellation of development agreement - AO has developed a misplaced understanding of the nature of the transaction by treating it as capital receipt - assessee has carried out the expenditure towards the performance of the development agreement - to be treated as contractual receipt - AT
Compensation received for cancellation of development agreement - AO has developed a misplaced understanding of the nature of the transaction by treating it as capital receipt - assessee has carried out the expenditure towards the performance of the development agreement - to be treated as contractual receipt - AT
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