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...
Gain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned agricultural lands as investment only and not as stock in trade, and hence they cannot be categorized as “Capital asset” within the meaning of sec. 2(14) of the Act - AT
Gain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned agricultural lands as investment only and not as stock in trade, and hence they cannot be categorized as “Capital asset” within the meaning of sec. 2(14) of the Act - AT
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