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...
Nursery expenses - the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, has to be allowed provided such an area was not previously abandoned. - AT
Nursery expenses - the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, has to be allowed provided such an area was not previously abandoned. - AT
Note: It is a system-generated summary and is for quick reference only.