Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Assessee has not to be regarded to be a primary co-operative bank as all the three basic conditions are not complied with –thus, it is not a co-operative bank and the provisions of Sec. 80P(4) are not applicable – the Assessee is entitled for deduction u/s 80P(2)(a)(i) - AT
Assessee has not to be regarded to be a primary co-operative bank as all the three basic conditions are not complied with –thus, it is not a co-operative bank and the provisions of Sec. 80P(4) are not applicable – the Assessee is entitled for deduction u/s 80P(2)(a)(i) - AT
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