Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Reassessment u/s 147 - In ‘Note’ in Annual Reports on Software development projects and the various stages of software development placed by the assessee before the AO discloses all information on project - it is presumed that AO has examined the entitlement of deduction u/s 10A in all angles and withdrawal of the same based on the assessment order for AY 2007-08 is without application of mind and nothing but change of opinion, which tantamounts to review and is not permissible
Reassessment u/s 147 - In ‘Note’ in Annual Reports on Software development projects and the various stages of software development placed by the assessee before the AO discloses all information on project - it is presumed that AO has examined the entitlement of deduction u/s 10A in all angles and withdrawal of the same based on the assessment order for AY 2007-08 is without application of mind and nothing but change of opinion, which tantamounts to review and is not permissible
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