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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Levy of service tax on perquisite paid to MD - Form 31 and 25C filed under company’s act show the and salary and perquisites payable or paid to MD - there is force in that Appellants claim that only due to the fact that taxable income is shown in Form 16, it cannot be said that other perquisites are not part of remuneration to the employee and are paid for consultation etc. - no service tax
Levy of service tax on perquisite paid to MD - Form 31 and 25C filed under company’s act show the and salary and perquisites payable or paid to MD - there is force in that Appellants claim that only due to the fact that taxable income is shown in Form 16, it cannot be said that other perquisites are not part of remuneration to the employee and are paid for consultation etc. - no service tax
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