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...
Sheds constructed on lease-hold land - there was no building or any structure in existence on the land in relation to which any renovation or extension or improvement or any similar work was carried out by the assessee - allowed as revenue expenditure - AT
Sheds constructed on lease-hold land - there was no building or any structure in existence on the land in relation to which any renovation or extension or improvement or any similar work was carried out by the assessee - allowed as revenue expenditure - AT
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