Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Panoli, Bharuch is added as an Inland Container Depot in Gujarat for the unloading of imported goods and the loading of export goods, or any class of such goods. The amendment inserts a new entry in the table to Notification No. 12/97-Customs (N.T.) and thereby extends the notified customs handling facilities to that location for specified import and export operations.
Panoli, Bharuch is added as an Inland Container Depot in Gujarat for the unloading of imported goods and the loading of export goods, or any class of such goods. The amendment inserts a new entry in the table to Notification No. 12/97-Customs (N.T.) and thereby extends the notified customs handling facilities to that location for specified import and export operations.
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