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...
Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie extended period of limitation cannot be invoked - stay granted - AT
Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie extended period of limitation cannot be invoked - stay granted - AT
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