Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Claim of depreciation on capital assets - income which does not form part of total income as the same was exempted u/s 11 as application of income, the assessee cannot claim depreciation u/s 32 - AT
Claim of depreciation on capital assets - income which does not form part of total income as the same was exempted u/s 11 as application of income, the assessee cannot claim depreciation u/s 32 - AT
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