Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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The tribunal affirmed the decision of the CIT(A) to admit additional evidence under Rule 46A, leading to the deletion of disallowance on depreciation claims. Additionally, they upheld the deletion of addition on berth hire income, as it had already been accounted for by the assessee. Furthermore, the Tribunal dismissed the Revenue's appeal regarding the disallowance of depreciation claim for another assessment year, emphasizing the lack of sufficient basis for the ad-hoc disallowance on CSR expenses.
The tribunal affirmed the decision of the CIT(A) to admit additional evidence under Rule 46A, leading to the deletion of disallowance on depreciation claims. Additionally, they upheld the deletion of addition on berth hire income, as it had already been accounted for by the assessee. Furthermore, the Tribunal dismissed the Revenue's appeal regarding the disallowance of depreciation claim for another assessment year, emphasizing the lack of sufficient basis for the ad-hoc disallowance on CSR expenses.
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