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...
All provisions of the Tribunals Reforms Act, 2026 came into force on 25 August 2026. The notification activates the Act in its entirety from that date, making its reforms and statutory framework operational.
All provisions of the Tribunals Reforms Act, 2026 came into force on 25 August 2026. The notification activates the Act in its entirety from that date, making its reforms and statutory framework operational.
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