Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Outstanding receivables from associated enterprises, where they arose from sales transactions already benchmarked under TNMM and a working capital adjustment had been granted, did not justify a separate notional interest adjustment absent evidence of an independent financing arrangement; the adjustment was deleted. CSR-linked donations were not automatically barred from deduction merely because they were made in discharge of CSR obligations, but the claim required verification of recipient eligibility and other statutory conditions, so the matter was remitted. Grounds challenging initiation of penalty proceedings were treated as premature because no final penalty order was under appeal. The treaty-based claim for refund of excess dividend distribution tax was also restored for fresh adjudication.
Outstanding receivables from associated enterprises, where they arose from sales transactions already benchmarked under TNMM and a working capital adjustment had been granted, did not justify a separate notional interest adjustment absent evidence of an independent financing arrangement; the adjustment was deleted. CSR-linked donations were not automatically barred from deduction merely because they were made in discharge of CSR obligations, but the claim required verification of recipient eligibility and other statutory conditions, so the matter was remitted. Grounds challenging initiation of penalty proceedings were treated as premature because no final penalty order was under appeal. The treaty-based claim for refund of excess dividend distribution tax was also restored for fresh adjudication.
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