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...
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Disallowance of staff welfare expenses - self made vouchers - There is no allegation from the Assessing Officer that the expenses claimed by assessee are unreasonable. We also observe that external documents in such kind of expenses are not normally available - claim of expenditure allowed - AT
Disallowance of staff welfare expenses - self made vouchers - There is no allegation from the Assessing Officer that the expenses claimed by assessee are unreasonable. We also observe that external documents in such kind of expenses are not normally available - claim of expenditure allowed - AT
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