Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.
Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.
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