Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Levy of tax - imparting training in graphic animation - obligation not to share the services provided by the appellant with any other person - service of the appellant clearly covered under the “Franchise Service”, hence the same is taxable - AT
Levy of tax - imparting training in graphic animation - obligation not to share the services provided by the appellant with any other person - service of the appellant clearly covered under the “Franchise Service”, hence the same is taxable - AT
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