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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Statutory appellate remedies against tax adjudication orders were permitted despite limitation objections being waived, subject to compliance with the mandatory pre-deposit requirement. Amounts previously deposited towards the disputed tax demand were to be adjusted against the pre-deposit. Upon satisfying that requirement, the statutory stay applied to the remaining disputed demand. Appeals filed within the specified two-week period were to be entertained and decided on merits without a limitation objection.
Statutory appellate remedies against tax adjudication orders were permitted despite limitation objections being waived, subject to compliance with the mandatory pre-deposit requirement. Amounts previously deposited towards the disputed tax demand were to be adjusted against the pre-deposit. Upon satisfying that requirement, the statutory stay applied to the remaining disputed demand. Appeals filed within the specified two-week period were to be entertained and decided on merits without a limitation objection.
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TaxTMI 
TaxTMI 
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