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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Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.
Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.
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