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...
Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to file revised return u/s 139 (5) - AO has no power to admit but ITAT has power to admit the claim of the assessee.
Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to file revised return u/s 139 (5) - AO has no power to admit but ITAT has power to admit the claim of the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
