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...
Rectification of an order u/s 154 - there is merit in the claim for deduction u/s 115JB(6) of the Act and the same needs to be allowed as per the requirement of the Act while computing book profit u/s 115JB of the Act. - AT
Rectification of an order u/s 154 - there is merit in the claim for deduction u/s 115JB(6) of the Act and the same needs to be allowed as per the requirement of the Act while computing book profit u/s 115JB of the Act. - AT
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