Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Condonation of delay - Inordinate delay of 1234 days - Non receipt of order - revision applications were rejected as being filed beyond jurisdiction by a common order - delay condoned - AT
Condonation of delay - Inordinate delay of 1234 days - Non receipt of order - revision applications were rejected as being filed beyond jurisdiction by a common order - delay condoned - AT
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