Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Revision u/s 264 in favor of assessee - period of limitation of one year is mandatory or directory - the provisions are directory only - CIT directed to decided the application even after lapse of one year - HC
Revision u/s 264 in favor of assessee - period of limitation of one year is mandatory or directory - the provisions are directory only - CIT directed to decided the application even after lapse of one year - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
