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...
Status of assessee – Merely accruing of income jointly to more persons than one would not constitute thereon an association of persons. Unless the associates have done some acts or performed some operations together - HC
Status of assessee – Merely accruing of income jointly to more persons than one would not constitute thereon an association of persons. Unless the associates have done some acts or performed some operations together - HC
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