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...
CENVAT credit - Rule 6(3) of the CCR, 2004 - non-maintenance of separate books of accounts - there is no reason to insist at the respondent should necessarily follow the first option of paying 6% of the value of exempted service - AT
CENVAT credit - Rule 6(3) of the CCR, 2004 - non-maintenance of separate books of accounts - there is no reason to insist at the respondent should necessarily follow the first option of paying 6% of the value of exempted service - AT
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