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...
Order u/s 201(1)/201(1A) of the Act – four years was a reasonable period for passing an order u/s 201(1)/201(1A), particularly when no limitation was prescribed - AT
Order u/s 201(1)/201(1A) of the Act – four years was a reasonable period for passing an order u/s 201(1)/201(1A), particularly when no limitation was prescribed - AT
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