Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Exemption u/s 10(6)(ii) - remuneration received by her from Austrian Trade Commission, Austrian Embassy under full time employment - the certificate issued by the Austrian Embassy cannot be doubted or disregarded in view of said provision and other surrounding facts and circumstances and duties assigned to the assessee by the Austrian Embassy are also mentioned in her passport by the Government of Austria. - AT
Exemption u/s 10(6)(ii) - remuneration received by her from Austrian Trade Commission, Austrian Embassy under full time employment - the certificate issued by the Austrian Embassy cannot be doubted or disregarded in view of said provision and other surrounding facts and circumstances and duties assigned to the assessee by the Austrian Embassy are also mentioned in her passport by the Government of Austria. - AT
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