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...
Clandestine manufacture and removal of goods - The appellant failed to satisfy to the authority below that its entries in the excise records were correct - Genuinity of sale of iron ore at the railway sliding was failed to be proved - prima facie case is against the revenue - AT
Clandestine manufacture and removal of goods - The appellant failed to satisfy to the authority below that its entries in the excise records were correct - Genuinity of sale of iron ore at the railway sliding was failed to be proved - prima facie case is against the revenue - AT
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