Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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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