Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
Addition on account of suspicion - Income-tax Officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. - HC
Addition on account of suspicion - Income-tax Officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. - HC
Note: It is a system-generated summary and is for quick reference only.