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 u/s 2(22)(e) - amount received from the company shown as share application money to the company for which, allocation is pending - Assessing Officer has held that the transaction clearly falls within the ambit of the provisions of section 2(22)(e) of the Act and brought to tax to the extent of the accumulated surplus available with the company as deemed dividend in the hands of the assessee. CIT(A) has rightly confirmed the addition - AT
Addition made u/s 2(22)(e) - amount received from the company shown as share application money to the company for which, allocation is pending - Assessing Officer has held that the transaction clearly falls within the ambit of the provisions of section 2(22)(e) of the Act and brought to tax to the extent of the accumulated surplus available with the company as deemed dividend in the hands of the assessee. CIT(A) has rightly confirmed the addition - AT
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