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...
Classification of goods - Aseptic Packaging Paper - scope of circular - the reliance for issue of show cause notice that the packaging material must contain plastic to qualify its description as aseptic packaging paper is not in accordance with above referred circular
Classification of goods - Aseptic Packaging Paper - scope of circular - the reliance for issue of show cause notice that the packaging material must contain plastic to qualify its description as aseptic packaging paper is not in accordance with above referred circular
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