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...
Failure to provide opportunity of being heard – Addition made in the hands of firm – no material had been produced to show that partners had independent source of income - additions confirmed - HC
Failure to provide opportunity of being heard – Addition made in the hands of firm – no material had been produced to show that partners had independent source of income - additions confirmed - HC
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