Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
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Where the Department's remand report accepted the assessee's explanation on notional interest, ad hoc disallowance of expenses, and addition of trade payables, there was no basis to sustain any addition. The ITAT found no reason to interfere with the CIT(A)'s deletion of the additions relating to notional interest on interest-free advances to a subsidiary, power, fuel, administrative and repair ? Wait no. Use English. and trade payables, and upheld the deletion of all disputed adjustments.
Where the Department's remand report accepted the assessee's explanation on notional interest, ad hoc disallowance of expenses, and addition of trade payables, there was no basis to sustain any addition. The ITAT found no reason to interfere with the CIT(A)'s deletion of the additions relating to notional interest on interest-free advances to a subsidiary, power, fuel, administrative and repair ? Wait no. Use English. and trade payables, and upheld the deletion of all disputed adjustments.
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