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...
Classification of Flexible Intermediate Bulk Containers (FIBC) - that both the drawback schedule and ITC Code issued by DGFT and CETH are aligned with HSN, the classification issued by the Board assumes vital importance and Revenue cannot change the classification - FIBC is classifiable under 6305 3200 and not under 39232990 - AT
Classification of Flexible Intermediate Bulk Containers (FIBC) - that both the drawback schedule and ITC Code issued by DGFT and CETH are aligned with HSN, the classification issued by the Board assumes vital importance and Revenue cannot change the classification - FIBC is classifiable under 6305 3200 and not under 39232990 - AT
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