Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Addition u/s 56 - transaction in shares - adequate consideration - Section 56(2)(viia) was brought in the statute book only w.e.f. 1st June, 2010 i.e. for AY 2011-12 - there was no reason to believe that there was any income on account of short fall in consideration paid during the AY 2010-11. - HC
Addition u/s 56 - transaction in shares - adequate consideration - Section 56(2)(viia) was brought in the statute book only w.e.f. 1st June, 2010 i.e. for AY 2011-12 - there was no reason to believe that there was any income on account of short fall in consideration paid during the AY 2010-11. - HC
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