Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during relevant previous year - AT
Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during relevant previous year - AT
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