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) - Suppression of long term capital gains - penalty @ 300% is very much on higher side on account of mistake committed by the assessee's accountant - reduced to 100% - AT
Penalty u/s 271(1)(C) - Suppression of long term capital gains - penalty @ 300% is very much on higher side on account of mistake committed by the assessee's accountant - reduced to 100% - AT
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