Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Capital gain computation - transferred or property right - assessee has not incurred any expense as Cost of acquisition - the assessee has not earned any profit because the cost of acquisition as on 30.04.2005 should be the market value of the entitlement as on 30.04.2005 because the same is the value in the books of accounts as on 30.04.2005 as the date of retirement - Additions deleted.
Capital gain computation - transferred or property right - assessee has not incurred any expense as Cost of acquisition - the assessee has not earned any profit because the cost of acquisition as on 30.04.2005 should be the market value of the entitlement as on 30.04.2005 because the same is the value in the books of accounts as on 30.04.2005 as the date of retirement - Additions deleted.
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