Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
The assessee will be eligible for set off of current year business loss against the undisclosed investment towards purchase of plot of land which has been surrendered during the course of search, and subsequently offered and brought to tax u/s 69 read with section 115BBE - AT
The assessee will be eligible for set off of current year business loss against the undisclosed investment towards purchase of plot of land which has been surrendered during the course of search, and subsequently offered and brought to tax u/s 69 read with section 115BBE - AT
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