Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Exemption u/s 11/12 - audit-report (Form No. 10B) was filed belatedly after processing of return u/s 143(1) - the assessee can’t be denied the benefit of exemption u/s 11 as claimed in the return of income for mere delay in filing of audit-report. - AT
Exemption u/s 11/12 - audit-report (Form No. 10B) was filed belatedly after processing of return u/s 143(1) - the assessee can’t be denied the benefit of exemption u/s 11 as claimed in the return of income for mere delay in filing of audit-report. - AT
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