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...
Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s 43A(3) confirmed - HC
Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s 43A(3) confirmed - HC
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