Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
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
Note: It is a system-generated summary and is for quick reference only.