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...
Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also assessee has not made payment before filing return of income, assessee is not eligible to claim this additional liability in this current AY
Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also assessee has not made payment before filing return of income, assessee is not eligible to claim this additional liability in this current AY
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