Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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Levy of entry tax - legislative competence of the state of Maharashtra - the State is not denuded of its power to impose entry tax on the import of goods from outside the country - Constitutional validity upheld - HC
Levy of entry tax - legislative competence of the state of Maharashtra - the State is not denuded of its power to impose entry tax on the import of goods from outside the country - Constitutional validity upheld - HC
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