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...
The difference in the amount of tax paid with the return and the tax payable would be more than 25% - penalty u/s 45(6) is rightly imposed on the difference of tax paid and tax payable. - HC
The difference in the amount of tax paid with the return and the tax payable would be more than 25% - penalty u/s 45(6) is rightly imposed on the difference of tax paid and tax payable. - HC
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