Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Disallowing repairs and maintenance expense - The expenses reimbursed by the assessee have been paid through bank account and routine expenditure in nature. Therefore, none of the expenditure could be said to be capital in nature and hence, allowable expenditure u/s 37(1) - - AT
Disallowing repairs and maintenance expense - The expenses reimbursed by the assessee have been paid through bank account and routine expenditure in nature. Therefore, none of the expenditure could be said to be capital in nature and hence, allowable expenditure u/s 37(1) - - AT
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