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...
Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified as the assessee in clear terms has surrendered the additional professional income covering the expenditure incurred on building - AT
Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified as the assessee in clear terms has surrendered the additional professional income covering the expenditure incurred on building - AT
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