Author name: Haresh Kenia

‘Telescoping’, is a word extensively used under the Income Tax Law and its theory is widely applied across the taxability […]

In the Income-tax Rules, 1962, after rule 11UAD, the following rule shall be inserted, namely: — 11UAE.Computation of Fair Market

q   SECTION 119 OF THE INCOME-TAX ACT, 1961 – CENTRAL BOARD OF DIRECT TAXES – INSTRUCTIONS TO SUBORDINATE AUTHORITIES –

l   DTAA between GOVERNMENT OF REPUBLIC OF INDIA and GOVERNMENT OF ISLAMIC REPUBLIC OF IRAN- Section 90 of Income Tax

N O T I F I CAT I O N G. S. R . 1 5 5 ( E) [