Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT
Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT
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