The issue was whether the appellate authority could delete a large unexplained investment without following Rule 46A. The Tribunal held that bypassing mandatory procedure invalidates the relief, and ...

The ITAT accepted that repayment strengthens genuineness under section 68. Unrepaid loans with missing financial details were sent back for fresh ...

異なる性質を持つ二つの物質が触れ合う境界――界面。界面は物質の内部と異なる特有の性質を有し、さまざまな現象が生じる。この性質を解明、活用し、新しい技術につながる「未来の材料」の研究開発に取り組んでいるのが、千葉工業大学・界面化学研究室の柴田 ...