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...
Additions in the hands of purchaser (Assessee) – It is a common practice that the property is registered on the circle rate and remaining money is paid as “on-money“ - in the absence of any evidence/document, it cannot be applied by closing of the eye - There must be evidence on record to prove that “on-money“ was received from the assessees - HC
Additions in the hands of purchaser (Assessee) – It is a common practice that the property is registered on the circle rate and remaining money is paid as “on-money“ - in the absence of any evidence/document, it cannot be applied by closing of the eye - There must be evidence on record to prove that “on-money“ was received from the assessees - HC
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