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...
TDS - When Conversion Charges and Administrative expenses were paid without any formal agreement and the actual expenses were reimbursed or shared on the basis of turnover and cost without including any profit element. Such payments are not subject to TDS under 194C. - AT
TDS - When Conversion Charges and Administrative expenses were paid without any formal agreement and the actual expenses were reimbursed or shared on the basis of turnover and cost without including any profit element. Such payments are not subject to TDS under 194C. - AT
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