COMPANY LAW : The Supreme Court has upheld the validity of Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020 with some modifications and ordered constitution of National Tribunals Commission to supervise the appointments to and functioning of tribunals
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT
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