https://www.taxtmi.com/caselaws?id=776846 Buy-back tax transitional relief for listed shares under section 115QA remains available where material public disclosures substantially satisfied requirements on or before 5 July 2019; retrospective procedural conditions unavailable when the transaction was undertaken cannot defeat accrued rights. Manufacturing functions, unchanged facts and the absence of established documentation defects support retaining the Cost Plus Method; the Berry ratio omits essential production costs. Uniform interest-free credit terms for associated and unrelated customers do not support notional-interest adjustments based on an unsupported shorter credit period. Employees' provident-fund contributions paid on the next working day after a Sunday due date are timely and deductible. Unexplained expenditure requires actual expenditure and an unexplained source; rough diary notings alone are insufficient where a recorded invoice explains the transaction and no contrary corroboration exists. en-us Mon, 30 Jun 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776846 Buy-back tax transitional relief for listed shares under section 115QA remains available where material public disclosures substantially satisfied requirements on or before 5 July 2019; retrospective procedural conditions unavailable when the transaction was undertaken cannot defeat accrued rights. Manufacturing functions, unchanged facts and the absence of established documentation defects support retaining the Cost Plus Method; the Berry ratio omits essential production costs. Uniform interest-free credit terms for associated and unrelated customers do not support notional-interest adjustments based on an unsupported shorter credit period. Employees' provident-fund contributions paid on the next working day after a Sunday due date are timely and deductible. Unexplained expenditure requires actual expenditure and an unexplained source; rough diary notings alone are insufficient where a recorded invoice explains the transaction and no contrary corroboration exists. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776846