Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the demand at the time when the position of law was not very clear - HC
Payment of Interest till Refund – Earlier Interest not provided in any statutory provisions – it cannot be said that the respondents had no legal right to raise the demand at the time when the position of law was not very clear - HC
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