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...
Transfer of case u/s 127(2) - It cannot be held that the ground for transfer is non-existent or mala fide - There is material showing investment with the companies in whose cases investigation is being carried out at New Delhi - transfer is not invalid - HC
Transfer of case u/s 127(2) - It cannot be held that the ground for transfer is non-existent or mala fide - There is material showing investment with the companies in whose cases investigation is being carried out at New Delhi - transfer is not invalid - HC
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