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...
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
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