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...
Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated 31.05.2016 and the Appeal is maintainable against the said revised order on account of merger. - HC
Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated 31.05.2016 and the Appeal is maintainable against the said revised order on account of merger. - HC
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