Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Taxability of surplus on redemption of Treasury bills under the head ‘Profits and Gains of Business’ - treasury bills were sold by the Reserve Bank of India on behalf of the Central Government - Surplus on redemption of treasury bills is to be taxed under the head Capital Gains. - AT
Taxability of surplus on redemption of Treasury bills under the head ‘Profits and Gains of Business’ - treasury bills were sold by the Reserve Bank of India on behalf of the Central Government - Surplus on redemption of treasury bills is to be taxed under the head Capital Gains. - AT
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