Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Additional income disclosed during the course of survey - To be taxed @ 60% u/s. 115BBE or not - the AO and the Ld.CIT(A) are erred in assessing additional income declared towards excess stock found during the course of survey u/s. 69B r.w.s. 115BBE of the Act - AO directed to assess the income under the head ‘income from business & profession’ as declared by the assessee. - AT
Additional income disclosed during the course of survey - To be taxed @ 60% u/s. 115BBE or not - the AO and the Ld.CIT(A) are erred in assessing additional income declared towards excess stock found during the course of survey u/s. 69B r.w.s. 115BBE of the Act - AO directed to assess the income under the head ‘income from business & profession’ as declared by the assessee. - AT
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