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...
Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of additional evidence for the reason that the assessee did not furnish the documentary evidence in spite of giving several opportunities is not correct. - AO directed to decide the issue afresh - AT
Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of additional evidence for the reason that the assessee did not furnish the documentary evidence in spite of giving several opportunities is not correct. - AO directed to decide the issue afresh - AT
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