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Legal Wrangle - Episode 9 (Direct Tax)
In this episode of Legal Wrangle on Direct Tax, we bring you five cases on relinquishment of the right to sue as a capital asset, exemption on income from trust property, capitation fee, criminal prosecution under section 276D, and the section 10A deduction. The assesses involved are Satyam Food Specialities (P) LTD (now known as Karmic Business Specialities (P) LTD) (2015-TIOL-371-ITAT-JAIPUR), Jasubhai Foundation (2015-TIOL-941-HC-MUM-IT), Balaji Educational and Charitable Public Trust (2015-TIOL-910-HC-MAD-IT), Shravan Gupta (2015-TIOL-924-HC-DEL-IT) and HCL Technologies (2015-TIOL-931-HC-DEL-IT).