Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Addition u/s 40A - excessive or unreasonable expenditure - Deduction from the income of payments of commission made to the Directors/Managing Director of the respondent assessee - There is no yardstick or guideline for judging when the expenditure incurred by the assessee would be excessive or unreasonable. - No additions - HC
Addition u/s 40A - excessive or unreasonable expenditure - Deduction from the income of payments of commission made to the Directors/Managing Director of the respondent assessee - There is no yardstick or guideline for judging when the expenditure incurred by the assessee would be excessive or unreasonable. - No additions - HC
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