ITAT Delhi by applying purpose test held that excise duty refund under Incentive Scheme 2001 received by company is not liable to tax as it is in the nature of capital receipt.

Rachel Reeves promises to create a tax system that supports wealth creation and investment but warns decisions ahead will ‘not always be easy’ ...

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“Recreational marijuana taxation is one of the hottest policy issues in the U.S.,” said Adam Hoffer, co-author of the report.

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Haryana has seen good growth, keeping its deficit within limit in recent years. Inclusive development, fixing unemployment, ...