Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Claim to write off on account of advance disallowed - year in which bad-debts crystallized - mercantile system of accounting - only the assessee has determined finally that the amount is irrecoverable - No addition - HC
Claim to write off on account of advance disallowed - year in which bad-debts crystallized - mercantile system of accounting - only the assessee has determined finally that the amount is irrecoverable - No addition - HC
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