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...
Denial of CENVAT Credit - Respondent availed Cenvat Credit on duty on the strength of these invoices issued by M/s. JOPL. Later on M/s. JOPL failed to comply with certain formalities as per CBEC manual and supplementary instructions 2005. - Credit cannot be denied to the assessee - AT
Denial of CENVAT Credit - Respondent availed Cenvat Credit on duty on the strength of these invoices issued by M/s. JOPL. Later on M/s. JOPL failed to comply with certain formalities as per CBEC manual and supplementary instructions 2005. - Credit cannot be denied to the assessee - AT
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