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...
Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also assessee has not made payment before filing return of income, assessee is not eligible to claim this additional liability in this current AY
Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also assessee has not made payment before filing return of income, assessee is not eligible to claim this additional liability in this current AY
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