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...
Netting off of the interest income against interest expenditure - assessee has deposited the funds which were not immediately required for the assessee’s business and as and when required, they were immediately withdrawn and used for business purposes. - AO directed to allow the netting off of the interest income against interest expenditure - AT
Netting off of the interest income against interest expenditure - assessee has deposited the funds which were not immediately required for the assessee’s business and as and when required, they were immediately withdrawn and used for business purposes. - AO directed to allow the netting off of the interest income against interest expenditure - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
