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...
Reopening of assessment u/s 147 - accommodation entry receipts - As regards merits of the case Assessing Officer has issued notice which had remained uncompliance with. The assessee’s plea of the assessee having no onus to prove the creditworthiness of the party is not sustainable - AT
Reopening of assessment u/s 147 - accommodation entry receipts - As regards merits of the case Assessing Officer has issued notice which had remained uncompliance with. The assessee’s plea of the assessee having no onus to prove the creditworthiness of the party is not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
