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...
Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods seized from the truck together with the invoice and the lorry receipt. - HC
Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods seized from the truck together with the invoice and the lorry receipt. - HC
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