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...
Disallowance of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years has to be considered as revenue expenditure - AT
Disallowance of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years has to be considered as revenue expenditure - AT
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