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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Transfer pricing adjustment - interest rate charged by the assessee in the international transactions was much higher than the LIBOR rates - interest charged in the loan transaction in question has to be held to be as at arm’s length - AT
Transfer pricing adjustment - interest rate charged by the assessee in the international transactions was much higher than the LIBOR rates - interest charged in the loan transaction in question has to be held to be as at arm’s length - AT
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