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...
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Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - AT
Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - AT
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