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...
Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - There was no justification in including the value of clearance during the Financial Year 2006-07 since the same were returned during the month of March, 2007, as provided by provisions under Rule 16 of Central Excise Rules, 2002
Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - There was no justification in including the value of clearance during the Financial Year 2006-07 since the same were returned during the month of March, 2007, as provided by provisions under Rule 16 of Central Excise Rules, 2002
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