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...
since the Appellant could not have carried on his business without sending the samples to its dealers and prospective buyers and also without transmitting documents, cenvat credit of service tax paid on courier services allowed..... - AT
since the Appellant could not have carried on his business without sending the samples to its dealers and prospective buyers and also without transmitting documents, cenvat credit of service tax paid on courier services allowed..... - AT
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