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 being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary of the trucks belonging or hired by the related persons must have been paid by the assessee - No addition - AT
Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary of the trucks belonging or hired by the related persons must have been paid by the assessee - No addition - AT
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