Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
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Income from other sources u/s 56 - purchase was lower than the ready reckoner rate - difference between value declared and value as per stamp value authority is less than 10% - The enhancement of tolerance limit from 5% to 10% under Section 50C so as to 56(vii)(b) would be applicable retrospectively - AT
Income from other sources u/s 56 - purchase was lower than the ready reckoner rate - difference between value declared and value as per stamp value authority is less than 10% - The enhancement of tolerance limit from 5% to 10% under Section 50C so as to 56(vii)(b) would be applicable retrospectively - AT
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