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...
Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical requirement, it would qualify to be treated as a plant - AT
Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical requirement, it would qualify to be treated as a plant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
