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...
Reopening of assessment - In the absence of notice under section 143(2) pursuant to notice under section 148, the re-assessment order passed by the Assessing Officer is rendered bad in law - AT
Reopening of assessment - In the absence of notice under section 143(2) pursuant to notice under section 148, the re-assessment order passed by the Assessing Officer is rendered bad in law - AT
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