Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Sale proceeds of shares - there is no compulsion under any law that the shares should be held only in Demat account form only - since LTCG has been disclosed, the question of assessing 5% of the Gross sale receipts as unaccounted income of assessees does not arise - AT
Sale proceeds of shares - there is no compulsion under any law that the shares should be held only in Demat account form only - since LTCG has been disclosed, the question of assessing 5% of the Gross sale receipts as unaccounted income of assessees does not arise - AT
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