Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Appeals against revision orders must identify a grievance with the revision itself. Grounds confined to a consequential assessment do not challenge the revision order. Where every ground targets only the consequential assessment, no maintainable challenge to the revision exists, and dismissal follows independently of any issue concerning delay in filing the appeal. This requirement ensures that appellate grounds correspond to the order purportedly under challenge rather than to a separate consequential assessment.
Appeals against revision orders must identify a grievance with the revision itself. Grounds confined to a consequential assessment do not challenge the revision order. Where every ground targets only the consequential assessment, no maintainable challenge to the revision exists, and dismissal follows independently of any issue concerning delay in filing the appeal. This requirement ensures that appellate grounds correspond to the order purportedly under challenge rather than to a separate consequential assessment.
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