Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Assessee received retrenchment compensation under a government approved and funded BSNL Voluntary Retirement Scheme. Tribunal applied the protection in the second proviso to section 10(10B), concluding such severance falls within tax exemption and therefore does not form taxable income; accordingly no tax was exigible or required to be deducted from the package. On identical factual matrix to a coordinate Bench decision, the Tribunal allowed the appeals for the relevant assessment years and held the retrenchment compensation exempt under section 10(10B).
Assessee received retrenchment compensation under a government approved and funded BSNL Voluntary Retirement Scheme. Tribunal applied the protection in the second proviso to section 10(10B), concluding such severance falls within tax exemption and therefore does not form taxable income; accordingly no tax was exigible or required to be deducted from the package. On identical factual matrix to a coordinate Bench decision, the Tribunal allowed the appeals for the relevant assessment years and held the retrenchment compensation exempt under section 10(10B).
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