Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Addition u/s 68 - the assessee has failed to discharge its onus in respect of the credit received in the form of share capital by the assessee from the parties and, therefore, there is no infirmity in the findings of CIT (Appeals) on the issue - AT
Addition u/s 68 - the assessee has failed to discharge its onus in respect of the credit received in the form of share capital by the assessee from the parties and, therefore, there is no infirmity in the findings of CIT (Appeals) on the issue - AT
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