Case Study DeductionYardsticks for business deductions – interplay of sections 28 and 37 August 25, 2025
Assessment Case StudyAbsence of documentary evidence is no ground to reject an explanation August 25, 2025
Assessment Case StudyNon-application of mind may frustrate notice and consequent order August 25, 2025
Case Study ExemptionsSection 12A registration certificate is license to tax exemption for income receipts from non-members August 25, 2025
Business Case StudyAO is expected to investigate a transaction for commercial prudence August 25, 2025
Case Study PenaltyAdditional evidence in penalty proceedings may benefit in quantum too August 25, 2025
