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...
Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such activities would form part of the assessable value of the machinery and equipment - AT
Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such activities would form part of the assessable value of the machinery and equipment - AT
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