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...
Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective softwares and the claim of the assessee in this regard is acceptable - demand of service tax is not sustainable - AT
Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective softwares and the claim of the assessee in this regard is acceptable - demand of service tax is not sustainable - AT
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