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...
The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption - Levy of Entry tax confirmed - SC
The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption - Levy of Entry tax confirmed - SC
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