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...
If brand name is not affixed or embossed on the jewellery or article itself but appears on the packing, such goods will not be treated as branded jewellery and thus will not be liable to excise duty.
If brand name is not affixed or embossed on the jewellery or article itself but appears on the packing, such goods will not be treated as branded jewellery and thus will not be liable to excise duty.
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