As automation, AI, and data analytics transform the accounting profession, ethical judgment becomes more critical than ever. Explore why technology can enhance efficiency but can never replace the moral compass and professional integrity that define the future of Chartered Accountants.
The Supreme Court in the D.N. Singh case held that bitumen cannot be treated as a "valuable article" under Section 69A of the Income Tax Act. The judgment clarifies that only high-priced articles commanding a premium value qualify for tax additions under the provision, significantly limiting its scope.
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