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...
Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as supply of immovable property or in the nature of composite supply - to be taxed as Works contract under GST - AAR
Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as supply of immovable property or in the nature of composite supply - to be taxed as Works contract under GST - AAR
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