Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows deferment of royalty income - assessee had rightly offered the incomes in six AY.s - AT
Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows deferment of royalty income - assessee had rightly offered the incomes in six AY.s - AT
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