Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
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TaxTMI 
TaxTMI 
of 4894 
