posted: "INCOME TAX : Where at time stock option was provided to assessee, assessee was an independent consultant of company and there was no relationship of employer and employee between company and assessee, cashless exercise of option was a transfer of capital "
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posted: "INCOME TAX : Where there was no exempt income received by assessee during year under consideration, no disallowance under section 14A could have been madeINCOME TAX : Where there was no exempt income received by assessee during year under consideration, n"
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posted: "COMPANY LAW/TRIBUNAL, APPELLATE TRIBUNAL RULES : Where petitioner-service bar association contended that Tribunal, Appellate Tribunal and other Authorities (Qualification, Experience and other Conditions of Service of Members) Rules, 2020, significantly o"
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