Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Nature of expenditure - revenue or capital expenditure - legal expenses in connection with structuring of the transaction - merely because the transaction in question is a capital asset, the legal expenses incurred for the same will not ipso facto become capital expenditure - HC
Nature of expenditure - revenue or capital expenditure - legal expenses in connection with structuring of the transaction - merely because the transaction in question is a capital asset, the legal expenses incurred for the same will not ipso facto become capital expenditure - HC
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