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...
Interest levied u/s. 234B - Liability of advance Tax - TDS was not deducted by the payer - The assessee was aware about the delay in deposit of tax and filing of return and therefore the onus cannot be shifted to the buyer. The action of the Ld. Revenue Authorities cannot be at fault and therefore the confirm the order of the Ld. CIT (A)-NFAC. - AT
Interest levied u/s. 234B - Liability of advance Tax - TDS was not deducted by the payer - The assessee was aware about the delay in deposit of tax and filing of return and therefore the onus cannot be shifted to the buyer. The action of the Ld. Revenue Authorities cannot be at fault and therefore the confirm the order of the Ld. CIT (A)-NFAC. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
