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...
Deletion of disallowance of trade discount - assessee Company had arranged to give 2.5% discount to the sister concern - Such facility was also made available to others - there appears no attempt of evading the tax - HC
Deletion of disallowance of trade discount - assessee Company had arranged to give 2.5% discount to the sister concern - Such facility was also made available to others - there appears no attempt of evading the tax - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
