Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed into the profit and loss account - Since income not accrued, not taxable - HC
Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed into the profit and loss account - Since income not accrued, not taxable - HC
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