Abstract: It is necessary to identify the parameters for an equivalent circuit model of Li-ion batteries and understand their degradation conditions in electric vehicles and consumer electronic ...
In Brajbhumi Nirmaan Pvt. Ltd. (AY 2015-16), the AO taxed ₹10.21 Cr as excess share premium u/s 56(2)(viib) by rejecting the assessee’s DCF valuation and substituting it with NAV based on book values.
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