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...
Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the same as the income of the assessee - AT
Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the same as the income of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.