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...
Service of notice would have to be effected on the owner of the goods personally or through agent so specifically authorized to accept and the right of owner of goods cannot be defeated without prior notice on him - service on the custom agent was no service - HC
Service of notice would have to be effected on the owner of the goods personally or through agent so specifically authorized to accept and the right of owner of goods cannot be defeated without prior notice on him - service on the custom agent was no service - HC
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