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...
Additions towards difference in SPF [Special Privilege Fee] paid and admissible - the subsequent Government orders will have to be taken into consideration for arriving at the SPF payable for the said year - to be applicable with retrospective effect - Reopening of assessment is not valid.
Additions towards difference in SPF [Special Privilege Fee] paid and admissible - the subsequent Government orders will have to be taken into consideration for arriving at the SPF payable for the said year - to be applicable with retrospective effect - Reopening of assessment is not valid.
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