Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax Treaty makes the capital gain taxable only in the country of residence of the assessee.
Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax Treaty makes the capital gain taxable only in the country of residence of the assessee.
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