Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
This notification specifies that Form 3CEDA (Application for rollback of an Advance Pricing Agreement) and Form 3C-O (Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961) prescribed in Appendix-II of the Income Tax Rules 1962 shall be furnished electronically and verified as per sub-rule (1) of Rule 131 of the Income-tax Rules, 1962. The notification comes into effect from 31st October 2024.
This notification specifies that Form 3CEDA (Application for rollback of an Advance Pricing Agreement) and Form 3C-O (Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961) prescribed in Appendix-II of the Income Tax Rules 1962 shall be furnished electronically and verified as per sub-rule (1) of Rule 131 of the Income-tax Rules, 1962. The notification comes into effect from 31st October 2024.
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