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...
Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund and Duty Draw Back/DEPB - AT
Deduction u/s 80IB - Whether refund of excise duty be treated as income from manufacturing activity - Held Yes, There is a distinction between the Excise Duty Refund and Duty Draw Back/DEPB - AT
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