Income to be computed at arm’s length price [Section 92(1)] Any income arising from an international transaction shall be computed having regard to the arm’s length price. Although […]
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Clubbing of income of a minor child [Section 64(1A)]
In computing the total income of an individual, there shall be included all such income as arises or accrues to his minor child. Therefore, the income of a […]
Analysing Section 54 of the Income Tax Act
Section 54 from the Bare Act According to Section 54, Any long-term capital gain, arising to an individual or HUF, from the transfer of a residential house property […]