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...
Additions u/s 69A - Once the assessee has sold the ornaments in this year, the onus was on the assessee to prove that it has been acquired either by way of inheritance or by her in the earlier years - AT
Additions u/s 69A - Once the assessee has sold the ornaments in this year, the onus was on the assessee to prove that it has been acquired either by way of inheritance or by her in the earlier years - AT
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