Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
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Tax deduction at source from compensation payable on compulsory land acquisition is treated as impermissible where it reduces compensation due to land losers. The legal point follows an earlier ruling barring income-tax/TDS withholding from such compensation. Any amount withheld as income tax/TDS is to be released to the affected land losers within three months.
Tax deduction at source from compensation payable on compulsory land acquisition is treated as impermissible where it reduces compensation due to land losers. The legal point follows an earlier ruling barring income-tax/TDS withholding from such compensation. Any amount withheld as income tax/TDS is to be released to the affected land losers within three months.
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TaxTMI 
TaxTMI 
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