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...
It cannot be the case that if one person could not be caught while infringing the law then, other one has also right to infringe or to break the law. - Addition on the basis of noting found in the seized paper confirmed - AT
It cannot be the case that if one person could not be caught while infringing the law then, other one has also right to infringe or to break the law. - Addition on the basis of noting found in the seized paper confirmed - AT
Note: It is a system-generated summary and is for quick reference only.