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...
Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment
Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book profit for the purposes of Section 115-JB - the retrospective amendment to any provision cannot be a ground for making re-assessment
Note: It is a system-generated summary and is for quick reference only.