Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Gains arising from transfer of shares held for a period of less than 30 days - buying and selling shares of sizable volume and value - busniss income or capital gain - in totality of the facts and circumstances assessee was not purely an investor in shares - taxable as business income.
Gains arising from transfer of shares held for a period of less than 30 days - buying and selling shares of sizable volume and value - busniss income or capital gain - in totality of the facts and circumstances assessee was not purely an investor in shares - taxable as business income.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
