Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Expenditure on licence fee - One time fee - Since the expenditure was incurred before the commencement of business, the expenditure required to be capitalized in respect of relevant asset and allow the depreciation or the same should be amortized as per section 35D of the Act
Expenditure on licence fee - One time fee - Since the expenditure was incurred before the commencement of business, the expenditure required to be capitalized in respect of relevant asset and allow the depreciation or the same should be amortized as per section 35D of the Act
Note: It is a system-generated summary and is for quick reference only.