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...
Allegation of Suppression of production - manufacture of gutka and pan masala under the brand name ‘Vimal’ - At the relevant time there was no bar against an Assessee having more machines than what was declared as long as the machines that were operational tallied with the number declared - No demand - HC
Allegation of Suppression of production - manufacture of gutka and pan masala under the brand name ‘Vimal’ - At the relevant time there was no bar against an Assessee having more machines than what was declared as long as the machines that were operational tallied with the number declared - No demand - HC
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