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...
Enhancement of income by CIT(A) - Valuation of the shares as per Rule 11UA - Additions u/s 56(2)(viib) - Determination of Consideration received for such shares in exceeds the fair market value of the shares (FMV) - the CIT(A) have committed an error in rejected the valuation done by the assessee from prescribed expert as per the prescribed method, which ultimately resulted in enhancement of income of the Assessee u/s 251(1) of the Act - Additions deleted - AT
Enhancement of income by CIT(A) - Valuation of the shares as per Rule 11UA - Additions u/s 56(2)(viib) - Determination of Consideration received for such shares in exceeds the fair market value of the shares (FMV) - the CIT(A) have committed an error in rejected the valuation done by the assessee from prescribed expert as per the prescribed method, which ultimately resulted in enhancement of income of the Assessee u/s 251(1) of the Act - Additions deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
