Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Continuation of exemption under GST regime - continuation of exemption until the validity of registration granted to the petitioner’s R&D centre - exemption cannot be claimed as a matter of right - matter requires elucidation - HC
Continuation of exemption under GST regime - continuation of exemption until the validity of registration granted to the petitioner’s R&D centre - exemption cannot be claimed as a matter of right - matter requires elucidation - HC
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