Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Set off of loss - forfeiture of share warrants - Section 70(2)does not make any distinction between the income under the head “capital gain” on which STT was paid or STT was not paid - The word “similar computation” connotes that income should have been computed within the relevant Chapter i.e. Sec. 45 to 55A of the Act - AT
Set off of loss - forfeiture of share warrants - Section 70(2)does not make any distinction between the income under the head “capital gain” on which STT was paid or STT was not paid - The word “similar computation” connotes that income should have been computed within the relevant Chapter i.e. Sec. 45 to 55A of the Act - AT
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