Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Registration of assessee u/s 12AA of the Income tax Act rejected by CIT – the order of the Tribunal, declining to impose its own opinion on merits and remitting the matter to the CIT to decide a matter afresh is not faulted - HC
Registration of assessee u/s 12AA of the Income tax Act rejected by CIT – the order of the Tribunal, declining to impose its own opinion on merits and remitting the matter to the CIT to decide a matter afresh is not faulted - HC
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