Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Disallowing the interest u/s 36(1)(iii) - borrowings to set up a new unit for manufacturing door-frames at Haryana - capitalised in the Books of Accounts - no question of allowing the same as deductable expenditure for the Assessment year in question, as the said unit was yet to commence production
Disallowing the interest u/s 36(1)(iii) - borrowings to set up a new unit for manufacturing door-frames at Haryana - capitalised in the Books of Accounts - no question of allowing the same as deductable expenditure for the Assessment year in question, as the said unit was yet to commence production
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