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...
Recovery of duty under Section 11 of the Central Excise Act, 1944 from the Purchase of asset - charge on the property of the defaulting company / seller - what has been transferred are the assets of the defaulting unit and not the business or trade - recovery cannot be made - HC
Recovery of duty under Section 11 of the Central Excise Act, 1944 from the Purchase of asset - charge on the property of the defaulting company / seller - what has been transferred are the assets of the defaulting unit and not the business or trade - recovery cannot be made - HC
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