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...
Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment agents as same has been included in the assessable value. - AT
Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment agents as same has been included in the assessable value. - AT
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