Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Long term capital loss - assessee has surrendered the leasehold rights - lease premium was amortized over the period of lease but was not shown as an asset in the income tax depreciation schedule - AO / CIT(A) considered the same as the long term capital loss has escaped assessment - AO directed to ascertain the facts and allow the relief to the assessee as per the CBDT circular - AT
Long term capital loss - assessee has surrendered the leasehold rights - lease premium was amortized over the period of lease but was not shown as an asset in the income tax depreciation schedule - AO / CIT(A) considered the same as the long term capital loss has escaped assessment - AO directed to ascertain the facts and allow the relief to the assessee as per the CBDT circular - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
