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...
Seized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath under Section 132(4) - These statements of oath has not been withdrawn and/or retracted - there is no occasion for the authorities to come to the conclusion that the undisclosed jewellery belongs to the father or late mother - HC
Seized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath under Section 132(4) - These statements of oath has not been withdrawn and/or retracted - there is no occasion for the authorities to come to the conclusion that the undisclosed jewellery belongs to the father or late mother - HC
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