Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Disallowance on account of reimbursement of warranty claims - even if any liability is taken over by the assessee as a part of business purchase agreement, discharge of such liability cannot be claimed as a revenue expenditure - AT
Disallowance on account of reimbursement of warranty claims - even if any liability is taken over by the assessee as a part of business purchase agreement, discharge of such liability cannot be claimed as a revenue expenditure - AT
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