Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Nature of loss - business loss or short term capital loss - the fact remains that the assessee is engaged in property development business and developing residential projects throughout all preceding assessment years - mere book treatment of the land in issue as a fixed asset cannot form the sole criteria to hold that the same gives rise to capital loss - considered as business loss
Nature of loss - business loss or short term capital loss - the fact remains that the assessee is engaged in property development business and developing residential projects throughout all preceding assessment years - mere book treatment of the land in issue as a fixed asset cannot form the sole criteria to hold that the same gives rise to capital loss - considered as business loss
Note: It is a system-generated summary and is for quick reference only.
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