Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Addition of notional interest on the loan given by the assessee to its wholly owned subsidiary - assessee company took a decision for not booking the interest income - AO cannot tax the interest income on hypothetical basis - AT
Addition of notional interest on the loan given by the assessee to its wholly owned subsidiary - assessee company took a decision for not booking the interest income - AO cannot tax the interest income on hypothetical basis - AT
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