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Excise & Customs : Exemption notifications should be interpreted strictly, assessee cannot take benefit of ambiguity in exemption notification – SC

The Constitution Bench of Supreme Court of India in Commissioner of Customs vs Dilip Kumar & Company [Civil Appeal No. 3327 of 2007] on July 30,...
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Analysis of Section 44AD & 44ADA of the Income Tax Act, 1961

Brief History : Special Provisions for computing Profits and Gains of Business on Presumptive Basis Presumptive Taxation u/s 44AD and 44AE was introduced by the...
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