Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Rental income and service charges derived by the assessee from shopping mall/business centre - whether to be assessed as ‘Income from House Property’ or ‘Business Income’ - assessee is accordingly eligible to claim depreciation on the asset and other business expenditure - AT
Rental income and service charges derived by the assessee from shopping mall/business centre - whether to be assessed as ‘Income from House Property’ or ‘Business Income’ - assessee is accordingly eligible to claim depreciation on the asset and other business expenditure - AT
Note: It is a system-generated summary and is for quick reference only.