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...
Exemption of payment of Income Tax u/s 10(26) - right of member of a Scheduled Tribe - scope of expression “residing in any area specified” - The petitioner is indeed entitled to the benefits accrued under Section 10(26) of the Income Tax Act, 1961. - HC
Exemption of payment of Income Tax u/s 10(26) - right of member of a Scheduled Tribe - scope of expression “residing in any area specified” - The petitioner is indeed entitled to the benefits accrued under Section 10(26) of the Income Tax Act, 1961. - HC
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TaxTMI 
TaxTMI 
of 4897 
