Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
The GoI notified the final deadline of 30 April 2025 for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024, as per section 90 of Finance (No. 2) Act, 2024. Declarants must submit tax arrear declarations to the designated authority by the specified date, exercising powers under section 89(1)(l). The notification, issued by the Central Board of Direct Taxes, establishes the conclusive timeline for taxpayers seeking resolution of pending tax disputes through the scheme.
The GoI notified the final deadline of 30 April 2025 for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024, as per section 90 of Finance (No. 2) Act, 2024. Declarants must submit tax arrear declarations to the designated authority by the specified date, exercising powers under section 89(1)(l). The notification, issued by the Central Board of Direct Taxes, establishes the conclusive timeline for taxpayers seeking resolution of pending tax disputes through the scheme.
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