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102120000000098077 2025-11-25 107 Charge of tax. Content Charge of tax....Charge of tax....

party which is without any substantial commercial purpose other than obtaining a tax...flows of any party to the arrangement apart from any effect attributable to the...

Where in any tax year, any investment has been made by the assessee which is not...of the assessee of that tax year....CHAPTER VI Chapter VI -...

shall, with necessary modifications, apply in relation to such reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

opinion of the Assessing Officer, then, the sum so credited shall be charged to income-tax...as income of the assessee of...

In a claim under this Chapter, it shall not be open to the assessee to question the...the assessee shall not be entitled to any relief on such claim except refund of...

Unexplained asset. 104. (1) Where in any tax year, any asset has been found to be...in the books of account, if any, maintained by such assessee for any source of...

in furnishing statements. 427. (1) Without prejudice to the provisions of this Act...amount of fee referred to in sub-section (1) shall,— (a)   not exceed the amount of...