Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT
Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT
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