Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
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Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
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