Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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Addition u/s 41 - Assessee added the amount towards written off of sundry creditors in the amount of sales and shown the gross profit @6.46% - The action of the concerned C.A. is wholly in appropriate and we do not approve his conduct in preparing such a Trading Account. - However, no addition in the hands of assessee.
Addition u/s 41 - Assessee added the amount towards written off of sundry creditors in the amount of sales and shown the gross profit @6.46% - The action of the concerned C.A. is wholly in appropriate and we do not approve his conduct in preparing such a Trading Account. - However, no addition in the hands of assessee.
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