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...
Interest on delayed refund – it was a mistake on the part of the Commissioner of Customs that he passed an incorrect or illegal adjudicatory order. Pursuant to the mistake committed by him, the writ petitioner was obliged to pay the amount assessed by him on account of redemption fine and penalty - interest allowed - HC
Interest on delayed refund – it was a mistake on the part of the Commissioner of Customs that he passed an incorrect or illegal adjudicatory order. Pursuant to the mistake committed by him, the writ petitioner was obliged to pay the amount assessed by him on account of redemption fine and penalty - interest allowed - HC
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