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...
The limitation for revising of the order u/s 263 would start from the order passed u/s 143(3) read with section 148 of the Act but not from the date when the original assessment order was passed u/s 143(3) - AT
The limitation for revising of the order u/s 263 would start from the order passed u/s 143(3) read with section 148 of the Act but not from the date when the original assessment order was passed u/s 143(3) - AT
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