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...
Valuation - interconnected undertakings - related party transaction - The finding that the two not being ‘interconnected’ with consequent exclusion from liability to duty under the Rules is legal and proper
Valuation - interconnected undertakings - related party transaction - The finding that the two not being ‘interconnected’ with consequent exclusion from liability to duty under the Rules is legal and proper
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