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...
Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then there was no transfer within the meaning of Section 2(47) - Amount not taxable.
Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then there was no transfer within the meaning of Section 2(47) - Amount not taxable.
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