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...
Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable
Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable
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