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...
Revision u/s 263 by CIT(A) - regarding service tax issue - there is no query as to whether the service tax payment is allowable expenditure or not because the receipt were accounted for by the assessee after reducing service tax there from - revision upheld - AT
Revision u/s 263 by CIT(A) - regarding service tax issue - there is no query as to whether the service tax payment is allowable expenditure or not because the receipt were accounted for by the assessee after reducing service tax there from - revision upheld - AT
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