Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Distinction had to be made in respect of assessees covered by Section 44AC between those who would be able to justify the deductions claimed and others who may not stay back for the same or have their books in order for such purpose. - HC
Distinction had to be made in respect of assessees covered by Section 44AC between those who would be able to justify the deductions claimed and others who may not stay back for the same or have their books in order for such purpose. - HC
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