Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Estimation of net profits - addition on account of enhancement of net profit as the assessee has shown drastically low net profit as compared to preceding previous years - The AO’s rejection of books of accounts was unfounded, lacking specific discrepancies. - The assessee justified the net profit decline with audited accounts showing increased financial costs and foreign exchange losses. - AT
Estimation of net profits - addition on account of enhancement of net profit as the assessee has shown drastically low net profit as compared to preceding previous years - The AO’s rejection of books of accounts was unfounded, lacking specific discrepancies. - The assessee justified the net profit decline with audited accounts showing increased financial costs and foreign exchange losses. - AT
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