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...
In the absence of any specific provision under the Customs Act for recovery of the dues of the company from the Directors in their personal capacity, the notice of attachment should be held to be bad in law. - HC
In the absence of any specific provision under the Customs Act for recovery of the dues of the company from the Directors in their personal capacity, the notice of attachment should be held to be bad in law. - HC
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