Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agent...
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
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Unexplained cash deposits in the bank account u/s. 69 - money might have been utilized in the interregnum period for some purpose and thereafter appropriated towards discharge of loan. But that fact cannot be held against the assessee.
Unexplained cash deposits in the bank account u/s. 69 - money might have been utilized in the interregnum period for some purpose and thereafter appropriated towards discharge of loan. But that fact cannot be held against the assessee.
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