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...
Inculsion and Exclusions in Numerator and Denominator while calculating Exemptions under 10A - Thus decision of Tribunal in directing assessing officer to exclude communication expenses out of Total Turnover for computing eligible deduction under Section 10A is justified and consequently appeals of revenue is dismissed. .... - HC
Inculsion and Exclusions in Numerator and Denominator while calculating Exemptions under 10A - Thus decision of Tribunal in directing assessing officer to exclude communication expenses out of Total Turnover for computing eligible deduction under Section 10A is justified and consequently appeals of revenue is dismissed. .... - HC
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