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...
Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise Rules, 2002 does not sustain, rebate claims are admissible to the applicant in terms of Rule 18 of Central Excise Rules, 2002 read with Notification No. 32/2008-C.E.... - CGOVT
Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise Rules, 2002 does not sustain, rebate claims are admissible to the applicant in terms of Rule 18 of Central Excise Rules, 2002 read with Notification No. 32/2008-C.E.... - CGOVT
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