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...
Capital gain computation - determination of the FMV - it is apparent from the report of the Registered valuer that he does not have any authentic basis for the FMV of the land as on the date of conversion and the view taken by the AO in fixing the FMV is equally not proper - remit the matter to the AO for making a reference to the DVO on a rational basis
Capital gain computation - determination of the FMV - it is apparent from the report of the Registered valuer that he does not have any authentic basis for the FMV of the land as on the date of conversion and the view taken by the AO in fixing the FMV is equally not proper - remit the matter to the AO for making a reference to the DVO on a rational basis
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
