Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards the formation of opinion that the income of the Assessee had escaped assessment. - HC
Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards the formation of opinion that the income of the Assessee had escaped assessment. - HC
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