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...
Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical meaning as to include assessment or reassessment of which a survey conducted under section 133A of the Act has a bearing. - HC
Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical meaning as to include assessment or reassessment of which a survey conducted under section 133A of the Act has a bearing. - HC
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