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...
Leave encashment exemption under section 10(10AA) was held available to the extent of the revised limit, because the claimed amount fell within the threshold prescribed by the CBDT notification and the Tribunal followed co-ordinate Bench decisions on identical facts. In the absence of any contrary judicial view or material from the Revenue, the Tribunal applied judicial consistency and extended exemption within the notified ceiling. The appeal was allowed on that basis.
Leave encashment exemption under section 10(10AA) was held available to the extent of the revised limit, because the claimed amount fell within the threshold prescribed by the CBDT notification and the Tribunal followed co-ordinate Bench decisions on identical facts. In the absence of any contrary judicial view or material from the Revenue, the Tribunal applied judicial consistency and extended exemption within the notified ceiling. The appeal was allowed on that basis.
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