Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Revision u/s 263 - bad debts written off - assessee had not even reflected under the head “bad debts” in the relevant column of ITR - though it was mistakenly omitted, however, the assessee company had given the due disclosure of the amount written off in the audited profit and loss account. The issue has not only been brought to the notice of the assessing officer, but the same has also been examined and verified by the AO - Revision proceedings are not valid - AT
Revision u/s 263 - bad debts written off - assessee had not even reflected under the head “bad debts” in the relevant column of ITR - though it was mistakenly omitted, however, the assessee company had given the due disclosure of the amount written off in the audited profit and loss account. The issue has not only been brought to the notice of the assessing officer, but the same has also been examined and verified by the AO - Revision proceedings are not valid - AT
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