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...
Earnest money received - addition u/s 68 - As per the established principles of taxation jurisprudence, provisions of Section 68 can be invoked if the identity and creditworthiness of the creditor is not established and that the transaction is not genuine - addition deleted - AT
Earnest money received - addition u/s 68 - As per the established principles of taxation jurisprudence, provisions of Section 68 can be invoked if the identity and creditworthiness of the creditor is not established and that the transaction is not genuine - addition deleted - AT
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