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...
Principles of natural justice - method of selection for audit under Section 43 of the West Bengal Value Added Tax Act, 2003 Section 43AB is more akin to Section 142(2A) of the Income Tax Act, 1961 - No relief to the assessee - HC
Principles of natural justice - method of selection for audit under Section 43 of the West Bengal Value Added Tax Act, 2003 Section 43AB is more akin to Section 142(2A) of the Income Tax Act, 1961 - No relief to the assessee - HC
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