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...
SSI exemption - use of brand name of others - packing material - brand name used on packaging material supplied to the person owning the brand name, would not be the basis for denial of SSI exemption to the manufacturer of said final products - AT
SSI exemption - use of brand name of others - packing material - brand name used on packaging material supplied to the person owning the brand name, would not be the basis for denial of SSI exemption to the manufacturer of said final products - AT
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