Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Penalty u/s 271AAB - undisclosed income - AO’s action penalizing the assessee qua the said disclosed / duly recorded income is found to be not sustainable therefore. - AO directed to re-compute the penalty only towards undisclosed income - AT
Penalty u/s 271AAB - undisclosed income - AO’s action penalizing the assessee qua the said disclosed / duly recorded income is found to be not sustainable therefore. - AO directed to re-compute the penalty only towards undisclosed income - AT
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