Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Warrant of authorisation u/s 132 - Validity of search proceedings u/s 132(1) - In the absence of existence of any of the three circumstances envisaged u/s 132(1), the impugned authorisation is invalid and cannot be sustained
Warrant of authorisation u/s 132 - Validity of search proceedings u/s 132(1) - In the absence of existence of any of the three circumstances envisaged u/s 132(1), the impugned authorisation is invalid and cannot be sustained
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