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...
Imposition of Anti-dumping duty - even if there are high priced transactions and low price transactions from a country, the very fact that the low price transactions cause injury (with positive injury margin) justifies imposition of duty on the entire country. - AT
Imposition of Anti-dumping duty - even if there are high priced transactions and low price transactions from a country, the very fact that the low price transactions cause injury (with positive injury margin) justifies imposition of duty on the entire country. - AT
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