Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Rectification of mistake - Assessment of trust - depreciation on Fixed Assets denied - Assessee himself wrongly declared its income under the head ‘income from other sources" instead of Business Income - It is clear that not granting depreciation on Fixed Assets were mistake apparent from the record which could have rectified by the authorities below. - AO directed to verify and allow the claim as per law - AT
Rectification of mistake - Assessment of trust - depreciation on Fixed Assets denied - Assessee himself wrongly declared its income under the head ‘income from other sources" instead of Business Income - It is clear that not granting depreciation on Fixed Assets were mistake apparent from the record which could have rectified by the authorities below. - AO directed to verify and allow the claim as per law - AT
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