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...
Transfer pricing adjustment - the addition made by the TPO by determining arm’s length price of royalty on export at nil is deleted. There is no justification for disallowance of royalty on the export made to the AEs - AT
Transfer pricing adjustment - the addition made by the TPO by determining arm’s length price of royalty on export at nil is deleted. There is no justification for disallowance of royalty on the export made to the AEs - AT
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