The Blue Jays have used all avenues to build talent over the years, but the MLB Draft is always the foundation of a club’s farm system and sustainable winning.

ITAT held that the Assessing Officer failed to record proper satisfaction linking seized material to the assessee’s income. Consequently, proceedings under Section 153C were ...

The Tribunal ruled that actual use of the property during the year is not a pre-condition for including it in the block of assets. Depreciation eligibility differs from eligibility for block inclusion ...