Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Addition on account of amount paid to Directors of the company as commission and exgratia - allowable expenditure u/s 36(1)(ii) as well as section 37(1) - AO has not established that such commission or exgratia paid to directors, who are also shareholders, was payable as profits or dividend of the company - No additions can be made - AT
Addition on account of amount paid to Directors of the company as commission and exgratia - allowable expenditure u/s 36(1)(ii) as well as section 37(1) - AO has not established that such commission or exgratia paid to directors, who are also shareholders, was payable as profits or dividend of the company - No additions can be made - AT
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