Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
ITAT was not right in law in holding that deduction of interest expenses was not admissible u/s 36(1)(iii) of the Income Tax Act, 1961 merely because shares were never allotted to the appellant in response to the share application. - HC
ITAT was not right in law in holding that deduction of interest expenses was not admissible u/s 36(1)(iii) of the Income Tax Act, 1961 merely because shares were never allotted to the appellant in response to the share application. - HC
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