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 ...
Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of search revealed that the he had undisclosed income
Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of search revealed that the he had undisclosed income
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