Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for the second or subsequent occasions within a period of three years - it is non-compoundable by virtue of operation of section 451 read with section 441(6) of the Companies Act, 2013 - Tri
Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for the second or subsequent occasions within a period of three years - it is non-compoundable by virtue of operation of section 451 read with section 441(6) of the Companies Act, 2013 - Tri
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