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...
Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and confirmed by the Tribunal was incorrect or perverse, High Court find no reason to interfere with the factual findings of the Tribunal.
Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and confirmed by the Tribunal was incorrect or perverse, High Court find no reason to interfere with the factual findings of the Tribunal.
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