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...
Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. - AT
Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. - AT
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