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...
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Disqualification from participating in the tender - The High Court held that in the absence of a specific clause in the tender document mandating such compliance, the disqualification was incorrect. The Supreme Court disagreed with the High Court's reasoning, citing the importance of explanatory notes as integral parts of the Balance Sheet according to Section 134(7) of the Companies Act.
Disqualification from participating in the tender - The High Court held that in the absence of a specific clause in the tender document mandating such compliance, the disqualification was incorrect. The Supreme Court disagreed with the High Court's reasoning, citing the importance of explanatory notes as integral parts of the Balance Sheet according to Section 134(7) of the Companies Act.
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