Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2) of section 100 - Appeal dismissed on grounds of time limitation.
Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2) of section 100 - Appeal dismissed on grounds of time limitation.
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