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...
As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior period water charges also when the raw water charges in the year under appeal has not been questioned by the AO - AT
As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior period water charges also when the raw water charges in the year under appeal has not been questioned by the AO - AT
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