Uma Joshi vs ED
Repatriation of export proceeds-Reasonable steps for recovery-An appeal against imposition of penalty on the appellant for failure to take reasonable steps for repatriation of export proceeds within the prescribe [LexDoc Id : 340351]
Sumit Bhattacharya vs ACIT
Salary versus capital gains-Gains on: Redemption of stock appreciation rights-The gain were taxable as salary and not as capital gains.
S. 15 and s.45 of the Income Tax Act 1961 [LexDoc Id : 332455]