Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Revision u/s 263 - Deduction U/s. 35D - effect of omission of word ‘industrial’ by the Finance Act, 2008 w.e.f 1/04/2009 - expenses incurred prior to 1/04/2009 - since assessee has fulfilled all the conditions stipulated under the Act for the residual period, there is no error in the order of the Ld. AO granting deduction - CIT is not right in his rem to invoke the revision provisions
Revision u/s 263 - Deduction U/s. 35D - effect of omission of word ‘industrial’ by the Finance Act, 2008 w.e.f 1/04/2009 - expenses incurred prior to 1/04/2009 - since assessee has fulfilled all the conditions stipulated under the Act for the residual period, there is no error in the order of the Ld. AO granting deduction - CIT is not right in his rem to invoke the revision provisions
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