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 ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law - where the reassessment order was annulled, the original assessment order would automatically get restored.
Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law - where the reassessment order was annulled, the original assessment order would automatically get restored.
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