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...
Refund of CENVAT credit - time limitation - export of goods - Rule 5 of the CCR 2004 read with N/N. 227/12 dated 18.6.2012 - the limitation would start from the end of the quarter, during which exports have taken place - AT
Refund of CENVAT credit - time limitation - export of goods - Rule 5 of the CCR 2004 read with N/N. 227/12 dated 18.6.2012 - the limitation would start from the end of the quarter, during which exports have taken place - AT
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