Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Addition of on-money paid by the assessee for purchase of land in the name of his mother - the assessee had no explanation and was just trying to find lame excuses here and there to come out of the situation contrary to him. - Addition confirmed - AT
Addition of on-money paid by the assessee for purchase of land in the name of his mother - the assessee had no explanation and was just trying to find lame excuses here and there to come out of the situation contrary to him. - Addition confirmed - AT
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