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...
Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of the amount, no addition - AT
Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of the amount, no addition - AT
Note: It is a system-generated summary and is for quick reference only.