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...
Mis-declaration of value as well as quantity of import goods - No intent to defraud the Revenue is forthcoming. There is a mistake in describing the quantity on the part of the staff handling file of Bill of Entry - demand of duty confirmed - penalty reduced to ₹ 10000/- - AT
Mis-declaration of value as well as quantity of import goods - No intent to defraud the Revenue is forthcoming. There is a mistake in describing the quantity on the part of the staff handling file of Bill of Entry - demand of duty confirmed - penalty reduced to ₹ 10000/- - AT
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