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 import duty benefit equivalent to 2% of FOB value of exports - Focus Products Scheme [FPS] - the decision cannot be reversed at a later point of time by change of interpretation of the description of the goods by a policy circular, with retrospective effect. - HC
Denial of import duty benefit equivalent to 2% of FOB value of exports - Focus Products Scheme [FPS] - the decision cannot be reversed at a later point of time by change of interpretation of the description of the goods by a policy circular, with retrospective effect. - HC
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