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...
Slump sale of windmills - Short term capital gains - wind mills constitute separate undertaking and the Ld. CIT(A) has rightly directed the AO to compute the capital gains as a slump sale u/s 50B (2)
Slump sale of windmills - Short term capital gains - wind mills constitute separate undertaking and the Ld. CIT(A) has rightly directed the AO to compute the capital gains as a slump sale u/s 50B (2)
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