Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Benefits under the VsV Act [Vivad Se Vishwas Act] denied - The court directed the respondents to accept the petitioner's declaration under the VsV Act, subject to the petitioner paying the balance amount - The decision acknowledges the petitioner's efforts to comply with the VsV Act and addresses technical glitches and errors by the respondents, reflecting the VsV Act's objective to reduce tax litigation and generate revenue efficiently. - HC
Benefits under the VsV Act [Vivad Se Vishwas Act] denied - The court directed the respondents to accept the petitioner's declaration under the VsV Act, subject to the petitioner paying the balance amount - The decision acknowledges the petitioner's efforts to comply with the VsV Act and addresses technical glitches and errors by the respondents, reflecting the VsV Act's objective to reduce tax litigation and generate revenue efficiently. - HC
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