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...
Levy of penalty u/s 271D - violation of provision 269SS - assessee has given promissory note and accepted the loan in cash - The contention of the assessee that the transaction was related to the company was not established with any tangible evidence. - Levy of penalty confirmed.
Levy of penalty u/s 271D - violation of provision 269SS - assessee has given promissory note and accepted the loan in cash - The contention of the assessee that the transaction was related to the company was not established with any tangible evidence. - Levy of penalty confirmed.
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