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...
Exemption u/s 11 - the trust could be entitled to claim excessive carry forward of deficit which resulted after making an allowance of 15% of gross receipts u/s 11(1)(a) and then claiming the application of income to the extent of expenses incurred on the objects of trust.
Exemption u/s 11 - the trust could be entitled to claim excessive carry forward of deficit which resulted after making an allowance of 15% of gross receipts u/s 11(1)(a) and then claiming the application of income to the extent of expenses incurred on the objects of trust.
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