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...
Impugned order partially upheld, petitioner directed to pay balance tax demand without prejudice to rights under remand order; petitioner also required to pay interest amount; respondents directed to pass fresh orders on merits regarding penalty u/s 122 of GST Act within six months, penalty may be dropped if 53rd GST Council recommendations implemented; petition disposed of.
Impugned order partially upheld, petitioner directed to pay balance tax demand without prejudice to rights under remand order; petitioner also required to pay interest amount; respondents directed to pass fresh orders on merits regarding penalty u/s 122 of GST Act within six months, penalty may be dropped if 53rd GST Council recommendations implemented; petition disposed of.
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TaxTMI 
TaxTMI 
of 4894 
