Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Revision u/s 263 by CIT - Underreporting of income - Lesser amount of revenue shown in income tax return vis-à-vis the service tax return, if not successfully proved, would have gone to swell income for the year under consideration - Revision order sustained - AT
Revision u/s 263 by CIT - Underreporting of income - Lesser amount of revenue shown in income tax return vis-à-vis the service tax return, if not successfully proved, would have gone to swell income for the year under consideration - Revision order sustained - AT
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