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...
Demand of pre-deposit - petitioner failed to provide any explanation, as to why the petitioner did not comply with the earlier orders of the Tribunal in respect of stay of the assessment order passed by the Tribunal - no relief.
Demand of pre-deposit - petitioner failed to provide any explanation, as to why the petitioner did not comply with the earlier orders of the Tribunal in respect of stay of the assessment order passed by the Tribunal - no relief.
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