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...
Compensation received for cancellation of development agreement - AO has developed a misplaced understanding of the nature of the transaction by treating it as capital receipt - assessee has carried out the expenditure towards the performance of the development agreement - to be treated as contractual receipt - AT
Compensation received for cancellation of development agreement - AO has developed a misplaced understanding of the nature of the transaction by treating it as capital receipt - assessee has carried out the expenditure towards the performance of the development agreement - to be treated as contractual receipt - AT
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