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...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - demand of service tax based on standard fee structure cannot be sustained - AT
Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - demand of service tax based on standard fee structure cannot be sustained - AT
Note: It is a system-generated summary and is for quick reference only.