Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Unexplained cash credit - To presume huge withdrawal was spent by the assessee in the absence of any evidence of its utilization would be a wrong presumption - deposit of cash accepted as duly explained - AT
Unexplained cash credit - To presume huge withdrawal was spent by the assessee in the absence of any evidence of its utilization would be a wrong presumption - deposit of cash accepted as duly explained - AT
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