Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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Interest and dividend income from investments with co-operative societies and co-operative banks qualified for the claimed deduction because the statutory condition was met where income arose from such investments. The remaining additional depreciation for machinery used for less than 180 days in the preceding year was allowable for the relevant assessment year under the amended third proviso, which permits the balance claim in the immediately succeeding year from 1 April 2016. Milk cans and artificial insemination and laboratory equipment could qualify as plant and machinery for additional depreciation where normal depreciation was allowed and other conditions were satisfied. All proposed questions were decided for the co-operative society, and the tax appeals were dismissed.
Interest and dividend income from investments with co-operative societies and co-operative banks qualified for the claimed deduction because the statutory condition was met where income arose from such investments. The remaining additional depreciation for machinery used for less than 180 days in the preceding year was allowable for the relevant assessment year under the amended third proviso, which permits the balance claim in the immediately succeeding year from 1 April 2016. Milk cans and artificial insemination and laboratory equipment could qualify as plant and machinery for additional depreciation where normal depreciation was allowed and other conditions were satisfied. All proposed questions were decided for the co-operative society, and the tax appeals were dismissed.
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