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...
Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or credited in her bank account nor any material has been brought on record in this regard. Merely because the assessee could not explain the balance amount as mention in her computation of income and return, the same was added to the total income of the assessee by stating the same as income from other sources. - AT
Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or credited in her bank account nor any material has been brought on record in this regard. Merely because the assessee could not explain the balance amount as mention in her computation of income and return, the same was added to the total income of the assessee by stating the same as income from other sources. - AT
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