Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times the turnover of the assessee in the first year of operations - the advertisement expenditure claimed by the assessee as revenue expenditure in the revised return of income is, allowable - AT
Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times the turnover of the assessee in the first year of operations - the advertisement expenditure claimed by the assessee as revenue expenditure in the revised return of income is, allowable - AT
Note: It is a system-generated summary and is for quick reference only.