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 - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from RKMI. - the impugned clearances cannot be treated as clearances bearing a brand name / trade name for the purpose of indicating a connection in the course of trade between the said goods and RKMI
SSI exemption - Use of brand name of others - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from RKMI. - the impugned clearances cannot be treated as clearances bearing a brand name / trade name for the purpose of indicating a connection in the course of trade between the said goods and RKMI
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