The Court held that financial assistance equivalent to pay and allowances under the 2006 Rules must be deducted from Motor Vehicles Act compensation. Only overlapping benefits can be adjusted to avoid ...

The Tribunal held that a prior judicial decision cannot be classified as additional evidence under Rule 5 of the Customs (Appeals) Rules. Since the issue was already settled and affirmed by the ...

Advisers must be competent, reliable, and free from conflicts of interest for signing preparers to use their advice on a return or claim for refund.

Treating multiple debt instruments as a single issuance under Sec. 1275 and its regulations can have tax advantages but is often overlooked.