Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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...
Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a certainty - hence till the approval was granted, demerged company could not have anticipated or contemplated flowing of the income in its coffers - Commissioner committed a serious error in rejecting the application for waiver of interest
Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a certainty - hence till the approval was granted, demerged company could not have anticipated or contemplated flowing of the income in its coffers - Commissioner committed a serious error in rejecting the application for waiver of interest
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