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"Accepts LTCG treatment on 'brand-name' sale acquired under amalgamation, considering previous owner’s holding period"...View More |
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"Grants Australia DTAA benefit to expat on salary credit in Indian bank a/c."...View More |
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"Restrains property attachment by IT Dept.; Cites DRT’s prior charge"...View More |
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"Third Member - Furnishing IT-return in response to reopening notice not pre-requisite to seek ‘reasons’"...View More |
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"Abnormal increase in cost, no ground for treating revenue expenditure as capital; Allows Sec.37 deduction"...View More |
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"Deputation of experienced engineer constitutes technology 'made available', rejects 'salary reimbursements' plea"...View More |
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"Two separate 'satisfaction notes' unwarranted where AO same for 'searched' & 'other' person"...View More |
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"Rejects Sec. 37(1) Explanation invocation regarding assessee-seller's payments for failure to meet contractual obligations "...View More |
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"Erstwhile firm's agreement with Govt. on infrastructure facility development, sufficient for successor company's claim u/s 80-IA"...View More |
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"Quashes final assessment order passed sans draft-order in remand proceedings; Follows precedents"...View More |
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"Allows insurance premium deduction for “long term reward program” policy akin to “keyman” policy terms/purpose"...View More |
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"Rejects IT Dept's 'see through' approach, unilateral treaty override attempt to tax indirect transfer"...View More |
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"RCB's contribution to cricket academy related to its business interest; Allows deduction u/s 37"...View More |
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"Upholds ITAT; NR channel-company's revenue from exclusive Indian distributor not taxable, absent PE"...View More |
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"Shopping-mall maintenance income, taxable as IFOS; Earlier years' house property claim, irrelevant"...View More |
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"Draft assessment order not required absent variation in returned income pre-2020 amendment"...View More |
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"Dismisses SLP; Accepts taxpayer's 'Vivad se Vishwas Scheme' availment plea"...View More |
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"Subscription fees to international agency network for integrated communication services, not FTS"...View More |
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"Treats recovery letter to Cognizant as SCN in share buyback recharacterization matter, remits issue"...View More |
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"'Donor identity' - irrelevant for claiming reduced penalty-rate u/s. 271AAB on 'anonymous donations'"...View More |