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...
Liability to pay service tax in respect of 24 flats handed over to the land owner - If there is no monetary consideration in the transaction, then Section 65 of the Finance Act, 1994 provides for various methods for valuation - prima facie case is against the assessee - HC
Liability to pay service tax in respect of 24 flats handed over to the land owner - If there is no monetary consideration in the transaction, then Section 65 of the Finance Act, 1994 provides for various methods for valuation - prima facie case is against the assessee - HC
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