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...
Penalty U/s 272A(2)(c) on bank - delay in furnishing information under the various codes asked by issuing notice by the ITO - non-compliance was not willful but it was due to lack of required infrastructure and man power - no penalty.
Penalty U/s 272A(2)(c) on bank - delay in furnishing information under the various codes asked by issuing notice by the ITO - non-compliance was not willful but it was due to lack of required infrastructure and man power - no penalty.
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