Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Capital gain computation - indexed cost of acquisition - correct date and year for the computing indexation - Power of Attorney holder - Assessee has proved his possession of the property which is evident from the installation of electricity connection in his name and house tax charged by the local tax authority. Therefore, the Ld.CIT(A) under these undisputed facts, ought to have taken a liberal approach for granting benefit of indexation as requested by the assessee. - AT
Capital gain computation - indexed cost of acquisition - correct date and year for the computing indexation - Power of Attorney holder - Assessee has proved his possession of the property which is evident from the installation of electricity connection in his name and house tax charged by the local tax authority. Therefore, the Ld.CIT(A) under these undisputed facts, ought to have taken a liberal approach for granting benefit of indexation as requested by the assessee. - AT
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