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...
Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable as Income from other source - AT
Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable as Income from other source - AT
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