Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Capital gain computation - adoption of fair market value as on 01.04.1981 - FMV is to be determined by the DVO instead of determining the value by the AO/CIT(A) without taking the technical expert’s opinion - remanded to AO to get the valuation report from the DVO and decide the issue afresh
Capital gain computation - adoption of fair market value as on 01.04.1981 - FMV is to be determined by the DVO instead of determining the value by the AO/CIT(A) without taking the technical expert’s opinion - remanded to AO to get the valuation report from the DVO and decide the issue afresh
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