Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Deduction u/s 80IB(10) - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental to the assessee's claim of deduction - SLP dismissed.
Deduction u/s 80IB(10) - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental to the assessee's claim of deduction - SLP dismissed.
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