Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
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 ...
Reassessment u/s 147 - Department had collected certain documents and materials in search which were before the AO at the time of framing assessment - non utilization of such material by AO for any reason cannot be considered as failure to disclose truly and fully all material facts by assessee - impugned notice is set aside
Reassessment u/s 147 - Department had collected certain documents and materials in search which were before the AO at the time of framing assessment - non utilization of such material by AO for any reason cannot be considered as failure to disclose truly and fully all material facts by assessee - impugned notice is set aside
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