Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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Dishonor of cheque - insufficiency of funds - This Court finds from the order passed by the learned A.C.J.M., Sherghati that he has simply acted as a post office in a routine and mechanical manner by forwarding the complaint petition to the police station for institution of FIR and investigation - HC
Dishonor of cheque - insufficiency of funds - This Court finds from the order passed by the learned A.C.J.M., Sherghati that he has simply acted as a post office in a routine and mechanical manner by forwarding the complaint petition to the police station for institution of FIR and investigation - HC
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