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...
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Income recognition - interest income on 'non-performing assets' - AS 9 - For AY 2004-05 it is to be seen is whether the assessee has got non-performing asset in terms of the definition in the notification issued by MCA dated 26.07.2001 and circular of the CBDT dated 09.10.1984 have no application - no accrual of income
Income recognition - interest income on 'non-performing assets' - AS 9 - For AY 2004-05 it is to be seen is whether the assessee has got non-performing asset in terms of the definition in the notification issued by MCA dated 26.07.2001 and circular of the CBDT dated 09.10.1984 have no application - no accrual of income
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TaxTMI 
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