Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Confiscation of Paddy/Rice stored by the appellants in two godowns situated close to the Indo-Nepal border - the activities of the appellants have to be considered as an “attempt” to export and not a simple “preparation". - AT
Confiscation of Paddy/Rice stored by the appellants in two godowns situated close to the Indo-Nepal border - the activities of the appellants have to be considered as an “attempt” to export and not a simple “preparation". - AT
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