Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Addition on account of excess stock found during the course of survey action - unrecorded and unexplained stock / expenditure - The assessee has failed to discharge his onus to explain the source of expenditure or how the same has been paid - Additions confirmed.
Addition on account of excess stock found during the course of survey action - unrecorded and unexplained stock / expenditure - The assessee has failed to discharge his onus to explain the source of expenditure or how the same has been paid - Additions confirmed.
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