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...
Terms and conditions of the agreement clearly shows that though the appellant has been termed as consignment agent by the principal, the relation between them is business relation. Therefore, assessee cannot be treated as C&F agent.... - AT
Terms and conditions of the agreement clearly shows that though the appellant has been termed as consignment agent by the principal, the relation between them is business relation. Therefore, assessee cannot be treated as C&F agent.... - AT
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