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...
Addition for 'income from house property' - there is no evidence which can substantiate that the assessee actually earned rental income from the said property during the previous year - addition made by the AO on the basis of surmises and conjectures cannot be held as sustainable - AT
Addition for 'income from house property' - there is no evidence which can substantiate that the assessee actually earned rental income from the said property during the previous year - addition made by the AO on the basis of surmises and conjectures cannot be held as sustainable - AT
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