Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Disallowance on account of advertisement expenses – There is no concept of “deferred revenue expenditure“ in the Income-tax Act. The expenditure is either “revenue“ or “capital“ in nature. - AT
Disallowance on account of advertisement expenses – There is no concept of “deferred revenue expenditure“ in the Income-tax Act. The expenditure is either “revenue“ or “capital“ in nature. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
