ITAT rulings clarify that deduction of tax under Section 194J does not automatically classify income as professional income under Section ...
The ITAT held that fresh allotment of shares at a value below fair market value attracts Section 56(2)(viia). The term receives includes allotment, and the differential amount was rightly taxed as ...
A clarification announced by Finance Minister Nirmala Sitharaman in the Union Budget 2026 limits tax exemption on disability pensions to armed forces personnel invalided out due to service-related ...
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