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...
Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not the factory gate but the depot of the appellant - the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price - AT
Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not the factory gate but the depot of the appellant - the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price - AT
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