https://www.taxtmi.com/caselaws?id=237551 Revisional action could not extend to outside-India activities and receipts because the notice and revisional order did not show any dispute on that subject-matter. For within-India transactions, unsubstantiated expenditure in accounts maintained under a recognised system could be treated as income, but only where the method adopted was legally recognised under domestic law. A treaty requirement for consistency of method could not validate a method lacking legal basis. The assessment therefore required fresh consideration, with the books and supporting documents to be examined on remand, and the revisional interference was confined to the surviving issue. en-us Mon, 05 Aug 2013 00:00:00 +0530 Mon, 30 Sep 2013 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237551 Revisional action could not extend to outside-India activities and receipts because the notice and revisional order did not show any dispute on that subject-matter. For within-India transactions, unsubstantiated expenditure in accounts maintained under a recognised system could be treated as income, but only where the method adopted was legally recognised under domestic law. A treaty requirement for consistency of method could not validate a method lacking legal basis. The assessment therefore required fresh consideration, with the books and supporting documents to be examined on remand, and the revisional interference was confined to the surviving issue. Case-Laws Income Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237551