Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in the name of the heirs of deceased assessee - HC
Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in the name of the heirs of deceased assessee - HC
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