Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Distribution expenses disallowed - assessee is distributor of a mobile service provider - once the AO himself has failed to verify the entries, there is no reason to disallow the distribution expenses. - HC
Distribution expenses disallowed - assessee is distributor of a mobile service provider - once the AO himself has failed to verify the entries, there is no reason to disallow the distribution expenses. - HC
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