ITAT Kolkata held CCD conversion attracts Section 56(2)(viib), but AO cannot replace assessee’s DCF valuation with NAV under ...
Placement at the bottom of a reserved-category merit list presupposes eligibility for inclusion in that list under the ...
Supreme Court held Gujarat Works Contract Tribunal can exercise Section 17 powers and declared Gangotri Enterprises ruling ...
ITAT Mumbai held that Section 12AB registration cannot be denied solely because a trust had not commenced charitable ...
CESTAT held royalty on manufactured products cannot be added to imported raw-material value unless payment is a condition of ...
Gujarat HC quashed GST MOV-06 detention as no Section 129(3) notice was issued within seven days and ordered immediate ...
Enter any large Indian archive nowadays and you will find that conservation is turning into something much more like ...
Supreme Court held that a judgment obtained by fraud is null and non est and may be challenged even in collateral proceedings ...
Supreme Court held insolvency set-off under Regulation 29 applies to liquidation, not CIRP; contractual and transactional set ...
ITAT Ahmedabad deleted ₹97,362 penalty u/s 270A as disallowance of Section 80GGC donation claim did not establish ...
Bombay HC upholds GST circulars assigning proper-officer functions to Audit Commissionerate officers under Sections 65, 73 ...
ITAT Agra quashed reassessment as Addl. CIT mechanically approved Section 151 proposal without demonstrating application of ...
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