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...
Scheme of demerger - the petitioner has not come with clean hands in the present application, since what could not be achieved directly by participating in the voting to be held in the impugned proposed meeting, the petitioner has sought to get by way of an order of the Court.
Scheme of demerger - the petitioner has not come with clean hands in the present application, since what could not be achieved directly by participating in the voting to be held in the impugned proposed meeting, the petitioner has sought to get by way of an order of the Court.
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