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 ...
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Seeking refund of amount illegally and coercively collected by the respondents - entire amount was forcibly recovered - the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner’s grievance in the light of the proposition as enunciated in the above decision and the Instruction and in a time bound manner. - HC
Seeking refund of amount illegally and coercively collected by the respondents - entire amount was forcibly recovered - the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner’s grievance in the light of the proposition as enunciated in the above decision and the Instruction and in a time bound manner. - HC
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