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...
The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal representatives, as to acquiesce in the assessment proceedings - HC
The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal representatives, as to acquiesce in the assessment proceedings - HC
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