Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Amendment of section 143. - scope of adjustments u/s 143(1) known as prima facie adjustments expended to include disallowance of loss claimed, disallowance of expenditure indicated in the audit report, disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, addition of income appearing in Form 26AS or Form 16A or Form 16 in certain specified circumstances.
Amendment of section 143. - scope of adjustments u/s 143(1) known as prima facie adjustments expended to include disallowance of loss claimed, disallowance of expenditure indicated in the audit report, disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, addition of income appearing in Form 26AS or Form 16A or Form 16 in certain specified circumstances.
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