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...
Treatment as a resident in India - Passport being unjustifiably impounded - it was impossible for the assessee to leave India - He virtually became an unwilling resident on Indian soil without his consent and against his will - such period must be excluded - Cannot be treated as Resident - HC
Treatment as a resident in India - Passport being unjustifiably impounded - it was impossible for the assessee to leave India - He virtually became an unwilling resident on Indian soil without his consent and against his will - such period must be excluded - Cannot be treated as Resident - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
