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...
Taxability of long term capital gain arising on sale of depreciable asset at 20% instead of 30% - assessee has not made such claim either in the original return of income or through a revised return of income - CIT(A) was not justified in rejecting the claim of the assessee without deciding it on merit. - AT
Taxability of long term capital gain arising on sale of depreciable asset at 20% instead of 30% - assessee has not made such claim either in the original return of income or through a revised return of income - CIT(A) was not justified in rejecting the claim of the assessee without deciding it on merit. - AT
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