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...
Unexplained expenses u/s 69C - bogus purchases - cancellation of sales tax registration certificate of the parties - claimed to be allowed as "business loss" u/s 28 or 37 - ad hoc addition at the rate of 10% of such purchases made in order to meet the end of justice and to stop the ongoing dispute
Unexplained expenses u/s 69C - bogus purchases - cancellation of sales tax registration certificate of the parties - claimed to be allowed as "business loss" u/s 28 or 37 - ad hoc addition at the rate of 10% of such purchases made in order to meet the end of justice and to stop the ongoing dispute
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