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...
Whether cenvat credit is allowable on capital goods acquired on lease basis from a company which is not a financing company, Rule 4(3) of the Cenvat Credit Rules,, 2004 - Held Yes - AT
Whether cenvat credit is allowable on capital goods acquired on lease basis from a company which is not a financing company, Rule 4(3) of the Cenvat Credit Rules,, 2004 - Held Yes - AT
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