Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Rejection of books of accounts - It was not the directors of the assessee company who were individually responsible for furnishing the accounts of the respective branches of the company under their control but the company as a whole was responsible to furnish the correct details of income/accounts before the A.O. - AT
Rejection of books of accounts - It was not the directors of the assessee company who were individually responsible for furnishing the accounts of the respective branches of the company under their control but the company as a whole was responsible to furnish the correct details of income/accounts before the A.O. - AT
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