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...
Restoration of appeal - Non compliance of pre deposit order - Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. - Restoration denied. - AT
Restoration of appeal - Non compliance of pre deposit order - Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. - Restoration denied. - AT
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