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...
Rectifiction u/s 154 - Levy of late filing fees u/s 234E - Assessee must bring out from the record as to what prejudice has been caused to the assessee in the order passed u/s 154 of the Act when compared with the original order which has been amended or rectified. Neither any rectification has been done by the AO to the original order nor any cause of action has accrued to the assessee by getting up-to-date calculation of the demand. - AT
Rectifiction u/s 154 - Levy of late filing fees u/s 234E - Assessee must bring out from the record as to what prejudice has been caused to the assessee in the order passed u/s 154 of the Act when compared with the original order which has been amended or rectified. Neither any rectification has been done by the AO to the original order nor any cause of action has accrued to the assessee by getting up-to-date calculation of the demand. - AT
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