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...
Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT
Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT
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