Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for the "proprietor" and "proprietorship concern". - HC
Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for the "proprietor" and "proprietorship concern". - HC
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