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...
Income from sale of Land - Capital Gain or business income – agriculture land - activity of the assessee of purchase and sale of the said land was not an adventure in the nature of trade as alleged by the AO - AT
Income from sale of Land - Capital Gain or business income – agriculture land - activity of the assessee of purchase and sale of the said land was not an adventure in the nature of trade as alleged by the AO - AT
Note: It is a system-generated summary and is for quick reference only.