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- Consistent depreciation treatment under TNMM prevents distorted margins...
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- Misreporting versus under-reporting: accepted revised cash-deposit...
- Section 54F residential-house ownership excludes company-owned property...
- Revaluation surplus credited to a retiring partner is taxable as...
- Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported...
- Section 153C requires person-specific search authority and year-specific...
- Charitable registration renewal requires consideration of alternative...
- Bogus purchase disallowance requires full rejection of unproved claims;...
- Remission of unpaid interest requires an earlier deduction and actual...
- Co-operative bank deposits: interest and dividends qualify for section...
- Subsisting charitable registration cannot be treated as nonexistent merely...
- Return filing was not a condition for section 10(23C) exemption in the...
- Provisional bank-account attachment requires Commissioner's approval,...
- Provisional release of seized goods remains available despite...
- Export Obligation Discharge Certificate validates EPCG compliance,...
- Customs confiscation requires objective proof of smuggling; uncorroborated...
- Annulled securities trades require the Exchange to refund purchase...
- Corporate capacity limits virtual digital asset investments when ancillary...
- Equivalent-value attachment can reach pre-existing assets, but jointly...
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