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...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
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Long term capital gain computation - Fair market value as on 1.4.81 - Evidence / Poof of cost of improvement incurred after 1.4.1981 - While it is the claim of the assessee that the improvement has taken place immediately after the cut of date for adoption of fair market value of cost of acquisition as on 01.04.1981, it is equally plausible that such cost, if any, has been incurred prior to the cut of date and thus already taken into account for the purposes of fair market value of cost of acquisition of the property in question. - The affidavit filed by the assessee appears to be only a self serving document and no weight can be attached to such standalone paper - AT
Long term capital gain computation - Fair market value as on 1.4.81 - Evidence / Poof of cost of improvement incurred after 1.4.1981 - While it is the claim of the assessee that the improvement has taken place immediately after the cut of date for adoption of fair market value of cost of acquisition as on 01.04.1981, it is equally plausible that such cost, if any, has been incurred prior to the cut of date and thus already taken into account for the purposes of fair market value of cost of acquisition of the property in question. - The affidavit filed by the assessee appears to be only a self serving document and no weight can be attached to such standalone paper - AT
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