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...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
Deduction u/s 54F - satisfaction of relevant conditions - owning more than one house - another house was under construction and it cannot be said as another residential house owned by the assessee - exemption allowed.
Deduction u/s 54F - satisfaction of relevant conditions - owning more than one house - another house was under construction and it cannot be said as another residential house owned by the assessee - exemption allowed.
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