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...
Deduction u/s 80IB(10) - there could be no presumption that surrendered amount would represent business income unless and until assessees satisfies the authorities below that assessees have complied with the conditions of Section 80IB(10) while earning the impugned undisclosed income - Since assessee failed to prove through any evidence or material on record, same will be income from other sources - no deduction
Deduction u/s 80IB(10) - there could be no presumption that surrendered amount would represent business income unless and until assessees satisfies the authorities below that assessees have complied with the conditions of Section 80IB(10) while earning the impugned undisclosed income - Since assessee failed to prove through any evidence or material on record, same will be income from other sources - no deduction
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