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...
Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act, 1930. The definition of the word “sale“ in section 2(xxi) in the 1963 Act is very similar to section 2(g) of the Central Sales Tax Act, 1956 - transaction liable to tax - HC
Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act, 1930. The definition of the word “sale“ in section 2(xxi) in the 1963 Act is very similar to section 2(g) of the Central Sales Tax Act, 1956 - transaction liable to tax - HC
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