Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate customers at lower price - Deduction allowed - AT
Deduction 80-IA – windmill - Had the assessee not been saddled with the restrictions of supplying surplus power to the SEB, it would have supplied the power to ultimate customers at lower price - Deduction allowed - AT
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