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...
Input tax credit (ITC) - Restrictions u/s 17(5) - inputs attributable to the renting of immovable property - construction of immovable property intending for letting out for rent - The application is hereby rejected as the issue is pending before the Hon’ble Supreme Court of India and hence is sub-judice. - AAR
Input tax credit (ITC) - Restrictions u/s 17(5) - inputs attributable to the renting of immovable property - construction of immovable property intending for letting out for rent - The application is hereby rejected as the issue is pending before the Hon’ble Supreme Court of India and hence is sub-judice. - AAR
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