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...
Any deduction made by the principal while making payments towards the works contract would always remain subject to the final assessment by the AO; and deduction at source (TDS) by the principal, by itself, is not decisive of the actual amount of VAT payable. - HC
Any deduction made by the principal while making payments towards the works contract would always remain subject to the final assessment by the AO; and deduction at source (TDS) by the principal, by itself, is not decisive of the actual amount of VAT payable. - HC
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