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...
Deduction u/s 80GGA - contribution made to Population and Social Development - It is not in dispute that the assessee not having business income would be eligible for deduction u/s 80GGA of the Act in respect of contributions made to eligible organizations
Deduction u/s 80GGA - contribution made to Population and Social Development - It is not in dispute that the assessee not having business income would be eligible for deduction u/s 80GGA of the Act in respect of contributions made to eligible organizations
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