Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Weighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - the modus operandi and non-genuineness of the donation was brought to light - Since, we held that the doctrine of fraud is applicable to the facts of the present case, even the principles of natural justice have no application, therefore, we uphold the orders of the lower authorities and dismiss the ground of appeal filed by the assessee. - AT
Weighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - the modus operandi and non-genuineness of the donation was brought to light - Since, we held that the doctrine of fraud is applicable to the facts of the present case, even the principles of natural justice have no application, therefore, we uphold the orders of the lower authorities and dismiss the ground of appeal filed by the assessee. - AT
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