Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration both in the previous and succeeding years for the purpose of availing the benefit u/s 80JJAA of the Act and it is not required that workmen works for 300 days in the previous year relevant to assessment year. - HC
Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration both in the previous and succeeding years for the purpose of availing the benefit u/s 80JJAA of the Act and it is not required that workmen works for 300 days in the previous year relevant to assessment year. - HC
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