Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
TDS u/s 195 - payment was made towards quality rebate on export - assessee has established that it is a quality rebate with relevant documents which goes to reduce the sale and as per Article VII of DTAA between India and UK, the business profits are taxable in contracting state as the recipient is foreign company having no PE - neither TDS required nor disallowance u/s 40(a)(i)
TDS u/s 195 - payment was made towards quality rebate on export - assessee has established that it is a quality rebate with relevant documents which goes to reduce the sale and as per Article VII of DTAA between India and UK, the business profits are taxable in contracting state as the recipient is foreign company having no PE - neither TDS required nor disallowance u/s 40(a)(i)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
