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...
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Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
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