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...
TDS on payment of society - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable to deduct TDS as per section 194C - AT
TDS on payment of society - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable to deduct TDS as per section 194C - AT
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