Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Correct head of income - lease rent received by the assessee - Business of assessee taken over by the another Company as was running as JV - assessed under the head `income from business’ or `income from other sources’ - rehabilitation scheme - the income should fall under the head ‘profits and gains of business’ and not from ‘income from other sources’.
Correct head of income - lease rent received by the assessee - Business of assessee taken over by the another Company as was running as JV - assessed under the head `income from business’ or `income from other sources’ - rehabilitation scheme - the income should fall under the head ‘profits and gains of business’ and not from ‘income from other sources’.
Note: It is a system-generated summary and is for quick reference only.
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