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...
LTCG OR business income - entitlement to exemption u/s 54F - Disallowance u/s 14A r.w.r. 8D - Tribunal decided in favor of the assessee for the treatment of income as capital gains, citing past precedents and evidence supporting the nature of investments. However, they partly allowed the appeal concerning disallowance of administrative expenses due to lack of justification.
LTCG OR business income - entitlement to exemption u/s 54F - Disallowance u/s 14A r.w.r. 8D - Tribunal decided in favor of the assessee for the treatment of income as capital gains, citing past precedents and evidence supporting the nature of investments. However, they partly allowed the appeal concerning disallowance of administrative expenses due to lack of justification.
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