Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Disallowances of expenses - no business activity - merely lull in the business activities does not mean that the assessee has closed down its business activities. - the assessee cannot be deprived from the benefit of claiming the deduction for the expenses incurred to keep the setup of the business in existence. - AT
Disallowances of expenses - no business activity - merely lull in the business activities does not mean that the assessee has closed down its business activities. - the assessee cannot be deprived from the benefit of claiming the deduction for the expenses incurred to keep the setup of the business in existence. - AT
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