Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Base year for considering cost of inflation index (CII) for computing long term capital gain on inheritance of property - it should be the date when previous owner acquired the property - HC
Base year for considering cost of inflation index (CII) for computing long term capital gain on inheritance of property - it should be the date when previous owner acquired the property - HC
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