Agricultural income of the firm and the share of profit from the firm: Aggregation provision applicability in the hands of the partner
If the transaction of sale or purchase takes place when the goods are imported in India or they are being exported from India, no State can impose any tax thereon.
Capital gains & Indexation Benefit : Effective date is the date of allotment or date of possession of property?
Business deduction under section 43B: Provision for retention bonus & Disallowance of amount not paid before due date for filing return of income
GST: If none of the ingredients which were required for confiscation existed, the confiscation itself would be arbitrary and illegal.
Being a party to tax avoidance arrangement not enough to invoke GAAR, ‘participation’ is pre-requisite: South Africa HC