Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work done by daughter-in-law of the assessee as Marketing Executive of the assessee’s business, we are afraid the same cannot be allowed as business expenses. - AT
Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work done by daughter-in-law of the assessee as Marketing Executive of the assessee’s business, we are afraid the same cannot be allowed as business expenses. - AT
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