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...
SSI exemption - use of brand name of others - it can be said that at the most, the name “Minimax” belongs to both the entities namely, the partnership firm as well as MEI - exemption was allowed - AT
SSI exemption - use of brand name of others - it can be said that at the most, the name “Minimax” belongs to both the entities namely, the partnership firm as well as MEI - exemption was allowed - AT
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