Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Commercial expediency - Change of head of income from 'Íncome from business and profession’ to 'Íncome from House property’ - warehousing business on leased land - income of the assessee should be assessed under the head ‘business or profession’ - AT
Commercial expediency - Change of head of income from 'Íncome from business and profession’ to 'Íncome from House property’ - warehousing business on leased land - income of the assessee should be assessed under the head ‘business or profession’ - AT
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