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...
Exemption from payment of CVD - condition of non-availment of Cenvat credit was not fulfilled in as much as Cenvat credit was not admissible to the importer and the question of fulfilling of the said condition does not arise. - AT
Exemption from payment of CVD - condition of non-availment of Cenvat credit was not fulfilled in as much as Cenvat credit was not admissible to the importer and the question of fulfilling of the said condition does not arise. - AT
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