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...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
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Disallowance u/s 40A(3) of the Act – Cash payment for business purpose – it cannot be said that the assessee has immunity from the provisions of section 40A(3) of the act - AT
Disallowance u/s 40A(3) of the Act – Cash payment for business purpose – it cannot be said that the assessee has immunity from the provisions of section 40A(3) of the act - AT
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