Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Long term capital gain - process of sale of shares by holding company to the subsidiary company - time can gap between the formation of the companies and the transfer of shares to them - law does not require any time can gap - Benefit of exemption from LTCG allowed u/s 45 r.w.s 47(iv)
Long term capital gain - process of sale of shares by holding company to the subsidiary company - time can gap between the formation of the companies and the transfer of shares to them - law does not require any time can gap - Benefit of exemption from LTCG allowed u/s 45 r.w.s 47(iv)
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