Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to the assessee trust. - Benefit of exemption allowed.
Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to the assessee trust. - Benefit of exemption allowed.
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