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...
Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT
Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT
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