Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Computing the profits and gains of the business of production of feature films - the amount realised by the assessee on sale of audio rights and TV rights of the film would fall under the category of “exhibition of films on a commercial basis”. Accordingly, we direct the AO to allow deduction of expenditure incurred on production against the above said receipts also. - AT
Computing the profits and gains of the business of production of feature films - the amount realised by the assessee on sale of audio rights and TV rights of the film would fall under the category of “exhibition of films on a commercial basis”. Accordingly, we direct the AO to allow deduction of expenditure incurred on production against the above said receipts also. - AT
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TaxTMI 
TaxTMI 
of 4896 
