Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Section 69A was considered in relation to income from other sources that had been included in taxable income and on which advance tax, tax deducted at source and self-assessment tax had been paid, but which was omitted from the corresponding return schedule. The material also addresses appeal limitation where High Court directions permitted filing without reference to limitation and required exclusion of the period of pendency.
Section 69A was considered in relation to income from other sources that had been included in taxable income and on which advance tax, tax deducted at source and self-assessment tax had been paid, but which was omitted from the corresponding return schedule. The material also addresses appeal limitation where High Court directions permitted filing without reference to limitation and required exclusion of the period of pendency.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
