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...
Classification - the basic material of the so called carpet is nothing but plastic and the said wastes and scrap is consumed by the appellant for crushing them into granules for re-exporting - goods which are imported cannot be classified under 5702.32 but can be classified under Chapter 3915.00 only - AT
Classification - the basic material of the so called carpet is nothing but plastic and the said wastes and scrap is consumed by the appellant for crushing them into granules for re-exporting - goods which are imported cannot be classified under 5702.32 but can be classified under Chapter 3915.00 only - AT
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