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...
Construction residential complex - if the contract involves transfer of property in the execution of such contract leviable to tax sale of goods, can be classifiable as works contract - benefit of composition scheme allowed - AT
Construction residential complex - if the contract involves transfer of property in the execution of such contract leviable to tax sale of goods, can be classifiable as works contract - benefit of composition scheme allowed - AT
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