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 scientific and biological instruments/equipments manufactured and sold by the respondent/assessee would be entitled to get exemption from payment of tax under the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956 in view of the notifications No. 1166 dated 10-4-2000 - Held no .... - SC
Whether scientific and biological instruments/equipments manufactured and sold by the respondent/assessee would be entitled to get exemption from payment of tax under the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956 in view of the notifications No. 1166 dated 10-4-2000 - Held no .... - SC
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