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...
Valuation - Undervaluation of goods - It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. - Tribunal has, therefore, rightly absolved the assessee of any liability - SC
Valuation - Undervaluation of goods - It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. - Tribunal has, therefore, rightly absolved the assessee of any liability - SC
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