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Web1 May 2024 · Despite similar disadvantages, the use of steel bars to reinforce sprayed concrete in certain applications offers the major advantage of providing far higher levels of post-crack tensile and flexural capacity than is possible using fibres (Thomas, 2009, Thomas, 2014, Sigl, 2015).This is a high cost solution but the advantages are significant … WebRelated Commentary Related HMRC Manuals. 731(1) Income tax is charged on income treated as arising to an individual under section 732 (individuals receiving a benefit as a … Web1 day ago · 3.1 The A.O. after considering the above reply of the assessee observed that assessee has no reasonable cause for receiving an amount of Rs.15.70 lakhs in cash in violation of section 269SS of the Act. In view of this, he levied penalty of Rs.15.70 lakhs, which is equal to the amount of cash received by assessee i.e. Rs.15.70 lakhs. downloading mdt