Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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Non setting off carried forward business loss against the Capital Gain computed u/s 50 - sale of depreciable assets - legal fiction is to be deemed the capital gain as STCG and not to deemed asset as Short Term Capital Asset - assessee is entitled for setting off of carried forward business loss against the capital gain computed u/s 50 - AT
Non setting off carried forward business loss against the Capital Gain computed u/s 50 - sale of depreciable assets - legal fiction is to be deemed the capital gain as STCG and not to deemed asset as Short Term Capital Asset - assessee is entitled for setting off of carried forward business loss against the capital gain computed u/s 50 - AT
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