Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Disallowance of loss claimed - CIT(A) is correct in holding that the valuation of shares at a lesser price than the cost was resorted to only to claim notional loss.
Disallowance of loss claimed - CIT(A) is correct in holding that the valuation of shares at a lesser price than the cost was resorted to only to claim notional loss.
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