Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Revenue recognition - Additions based on TDS statement 26AS - Assessee claimed a part of the amount as received in Advance while claiming the entire TDS credit in the same year - CIT(A) rightly accepted the revenue recogination based on accounting policy being followed by the assessee and restricting the TDS credit corresponding to the amount offered for tax - AT
Revenue recognition - Additions based on TDS statement 26AS - Assessee claimed a part of the amount as received in Advance while claiming the entire TDS credit in the same year - CIT(A) rightly accepted the revenue recogination based on accounting policy being followed by the assessee and restricting the TDS credit corresponding to the amount offered for tax - AT
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