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...
Adjustment of excess payment of duty towards short payment of duty ascertained at the time of finalisation of provisional assessment - there is no bar in adjusting the excess paid duty towards the duty short paid - AT
Adjustment of excess payment of duty towards short payment of duty ascertained at the time of finalisation of provisional assessment - there is no bar in adjusting the excess paid duty towards the duty short paid - AT
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