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...
Discrepancy in books of accounts - The view of the Sales Tax Appellate Tribunal was that it was a subsequent document from the Nationalised Bank and hence, it could not be given credence to the stock position. Such view cannot be accepted - HC
Discrepancy in books of accounts - The view of the Sales Tax Appellate Tribunal was that it was a subsequent document from the Nationalised Bank and hence, it could not be given credence to the stock position. Such view cannot be accepted - HC
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