Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Penalty u/s 271(1)(c) – Claim of exemption u/s 10(38) where no STT was paid - the assessee having not disclosed fully and truly all the material facts relevant to the said claim liable for penalty u/s 271(1)(c). - AT
Penalty u/s 271(1)(c) – Claim of exemption u/s 10(38) where no STT was paid - the assessee having not disclosed fully and truly all the material facts relevant to the said claim liable for penalty u/s 271(1)(c). - AT
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