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 SAD - In is not necessary that, VAT should be paid from the importer’s pocket only. - The payment of VAT on the imported goods is the substantive condition of the Notification and the same having been paid by the consignment agent would satisfy the said condition of the notification.
Refund of SAD - In is not necessary that, VAT should be paid from the importer’s pocket only. - The payment of VAT on the imported goods is the substantive condition of the Notification and the same having been paid by the consignment agent would satisfy the said condition of the notification.
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