Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Disallowance of R & D Expenditure - Claim of deduction on the expenditure on Research and Development u/s.35(1) - Since no approval of prescribed authority is available, the assessee’s claim for deduction is not allowable
Disallowance of R & D Expenditure - Claim of deduction on the expenditure on Research and Development u/s.35(1) - Since no approval of prescribed authority is available, the assessee’s claim for deduction is not allowable
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