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...
Entitlement to benefit of section 11(1)(a) & 1l(l)(d) and u/s 12 - assessee’s income by way of fees cannot be held to be derived from property held under the trust because students cannot be treated as property
Entitlement to benefit of section 11(1)(a) & 1l(l)(d) and u/s 12 - assessee’s income by way of fees cannot be held to be derived from property held under the trust because students cannot be treated as property
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