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...
Nature of expenditure - expenditure incurred in the renovation and redecoration of rooms in a hotel - It is only an application of legal principle to the given facts. Therefore, we hold that there is no justification in remanding the matter to the Tribunal or to any other Lower Authority. - the expenditure incurred by the assessee is a revenue expenditure and not a capital expenditure - HC
Nature of expenditure - expenditure incurred in the renovation and redecoration of rooms in a hotel - It is only an application of legal principle to the given facts. Therefore, we hold that there is no justification in remanding the matter to the Tribunal or to any other Lower Authority. - the expenditure incurred by the assessee is a revenue expenditure and not a capital expenditure - HC
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