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Exclusivity U/s. 40(a)(iib) Of Income Tax Act To Be Viewed From Nature Of Undertaking On Which Levy Is Imposed And Not On The Number Of Undertakings: SC
A two-judge Bench of Justice R. Subhash Reddy and Justice Hrishikesh Roy has held that "The aspect of exclusivity under Section 40(a)(iib) is...
Employees Refusing Regular Promotion Are Disentitled To Claim Benefits Of ACP Scheme – Supreme Court
A two-judge Bench of Justice R. Subhash Reddy and Justice Hrishikesh Roy has held that employees who have refused the offer of regular promotion are...