Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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