Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - though it is used at post manufacture stage but is an essential and integral part of the process of manufacture in the plant - credit allowed.
CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - though it is used at post manufacture stage but is an essential and integral part of the process of manufacture in the plant - credit allowed.
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