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...
Disallowance on account of driver’s salary and fuel and lubricant expense - Addition on the ground that there was no car owned by the assessee and no satisfactory explanation in this regard was offered by the assessee to justify his claim that driver’s salary and fuel and lubricant expenses - additions confirmed - AT
Disallowance on account of driver’s salary and fuel and lubricant expense - Addition on the ground that there was no car owned by the assessee and no satisfactory explanation in this regard was offered by the assessee to justify his claim that driver’s salary and fuel and lubricant expenses - additions confirmed - AT
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