Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of investment management - HC
Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of investment management - HC
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