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...
Non deduction of TDS on payments made on account of settlement on withdrawal accumulated balance by the Provident Fund Organization - Keeping in view the interest of the employees as well as the spirit of CBDT Circulars and Instructions, we deem it fit case to grant the stay of demand till the disposal of the appeals before CIT(Appeals). - AT
Non deduction of TDS on payments made on account of settlement on withdrawal accumulated balance by the Provident Fund Organization - Keeping in view the interest of the employees as well as the spirit of CBDT Circulars and Instructions, we deem it fit case to grant the stay of demand till the disposal of the appeals before CIT(Appeals). - AT
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