The issue was whether reassessment could survive when sanction under section 151 was taken from the wrong authority. The Tribunal held that approval by the PCIT instead of the PCCIT/PDG is a fatal ...
The Tribunal reaffirmed that once expenditure is shown to be wholly and exclusively for business, section 37(1) disallowance cannot survive. Suspicion cannot override documentary and commercial ...
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Out of the shadows
Nuts and Bolts is a recurring series by Stephen Wermiel providing insights into the mechanics of how the Supreme Court works.
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