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...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Reference made to Valuation Officer u/s 142A(1) - AO merely acted under the directives of the superior and did not, on his own application of mind, desire to call for the report - reference is not valid - HC
Reference made to Valuation Officer u/s 142A(1) - AO merely acted under the directives of the superior and did not, on his own application of mind, desire to call for the report - reference is not valid - HC
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