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...
Addition made being Specified Bank Notes deposited in the bank account of the assessee - whether the assessee had sufficient cash balance in its books for making the said deposits in the bank account? - Assessee has furnished the evidences and replies from the parties - AO had not brought any cogent evidence on record to disbelieve the details furnished by the parties and the assessee. - No additions - AT
Addition made being Specified Bank Notes deposited in the bank account of the assessee - whether the assessee had sufficient cash balance in its books for making the said deposits in the bank account? - Assessee has furnished the evidences and replies from the parties - AO had not brought any cogent evidence on record to disbelieve the details furnished by the parties and the assessee. - No additions - AT
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