Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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...
Penalty u/s 271(1)(c) – Concealment of income - Section 50C(2) is only a deeming provision which cannot be taken as to be an understatement for the purpose of imposing penalty. - AT
Penalty u/s 271(1)(c) – Concealment of income - Section 50C(2) is only a deeming provision which cannot be taken as to be an understatement for the purpose of imposing penalty. - AT
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