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...
Valuation of cars sold to dealers - So-called “special discount“ offered by the appellant does not conform to any of the requirements of the trade discount - demand of duty and penalty confirmed - AT
Valuation of cars sold to dealers - So-called “special discount“ offered by the appellant does not conform to any of the requirements of the trade discount - demand of duty and penalty confirmed - AT
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