Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Liability towards interest u/s 234A & 234B - assessment u/s 153A - The earlier regular assessment in the instant case survives and does not stands abated - liability towards interest under s.234-B & 234-C could not have been raised without disturbing the assessed income assessed earlier - AT
Liability towards interest u/s 234A & 234B - assessment u/s 153A - The earlier regular assessment in the instant case survives and does not stands abated - liability towards interest under s.234-B & 234-C could not have been raised without disturbing the assessed income assessed earlier - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
