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...
Addition u/s 41(1) - The assessee has not obtained any benefit out of such liability which is not ceased to be a liability and the assessee has not written back such liability unilaterally in its books of account - no addition - AT
Addition u/s 41(1) - The assessee has not obtained any benefit out of such liability which is not ceased to be a liability and the assessee has not written back such liability unilaterally in its books of account - no addition - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
