Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc expenditure on estimation of 10% of the income - AT
Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc expenditure on estimation of 10% of the income - AT
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