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...
Income from Fit-Out Hire Charges - business income OR income from house property - nexus with fixture/feelings/equipments - assessee has disclosed all the materials before the AO and it is not an evasion of tax - there are two separate agreements and each terms have been expressed in the agreement - taxable as business income
Income from Fit-Out Hire Charges - business income OR income from house property - nexus with fixture/feelings/equipments - assessee has disclosed all the materials before the AO and it is not an evasion of tax - there are two separate agreements and each terms have been expressed in the agreement - taxable as business income
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