Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Corporate Social Responsibility (CSR) expenses - Allowable business expenses u/s 37 - it is clearly seen that there is an obligation on the respondent/assessee to fulfil such responsibility which is not only to take care of his employees but also to rehabilitate the entire area where operations are being carried on by the respective public sector undertaking. - ITAT rightly allowed the assessee’s appeal - HC
Corporate Social Responsibility (CSR) expenses - Allowable business expenses u/s 37 - it is clearly seen that there is an obligation on the respondent/assessee to fulfil such responsibility which is not only to take care of his employees but also to rehabilitate the entire area where operations are being carried on by the respective public sector undertaking. - ITAT rightly allowed the assessee’s appeal - HC
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