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...
Job work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - double benefit of exemption on the same raw material is not permissible especially when the appellant has manufactured the excisable goods which have the industrial market and cleared the same without payment of duty - AT
Job work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - double benefit of exemption on the same raw material is not permissible especially when the appellant has manufactured the excisable goods which have the industrial market and cleared the same without payment of duty - AT
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