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...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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Deduction u/s 80IB - delayed filing of audit report in the prescribed Form 10CCB - As the assessee had failed to comply with the statutory conditions which rendered her eligible for claiming deduction u/s.80IB of the Act, therefore the benefit of deduction rightly denied - AT
Deduction u/s 80IB - delayed filing of audit report in the prescribed Form 10CCB - As the assessee had failed to comply with the statutory conditions which rendered her eligible for claiming deduction u/s.80IB of the Act, therefore the benefit of deduction rightly denied - AT
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