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...
Enhancement of short-term capital gains based on a departmental valuation failed because the Valuation Officer did not serve the statutory notice or afford the assessee an opportunity to object to the proposed fair market value. The Tribunal treated this as a procedural defect and denial of natural justice, so the valuation report could not be acted upon. The matter was remanded to the Assessing Officer for de novo adjudication after obtaining a fresh valuation report in accordance with law, and the appellate order on this point was set aside.
Enhancement of short-term capital gains based on a departmental valuation failed because the Valuation Officer did not serve the statutory notice or afford the assessee an opportunity to object to the proposed fair market value. The Tribunal treated this as a procedural defect and denial of natural justice, so the valuation report could not be acted upon. The matter was remanded to the Assessing Officer for de novo adjudication after obtaining a fresh valuation report in accordance with law, and the appellate order on this point was set aside.
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