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...
Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency.
Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency.
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