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...
Subsisting judicial orders require immediate compliance by the Ministry and affected parties unless stayed or modified. An intention to file a review petition does not justify withholding implementation of a restoration direction. The Registrar of Companies must restore the company's name to its register and reflect the company as active on the Ministry's website. Implementation remains subject to any subsequent order in a review application, preserving the respondent's position while ensuring prompt compliance with the existing restoration judgment.
Subsisting judicial orders require immediate compliance by the Ministry and affected parties unless stayed or modified. An intention to file a review petition does not justify withholding implementation of a restoration direction. The Registrar of Companies must restore the company's name to its register and reflect the company as active on the Ministry's website. Implementation remains subject to any subsequent order in a review application, preserving the respondent's position while ensuring prompt compliance with the existing restoration judgment.
Note: It is a system-generated summary and is for quick reference only.
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