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...
Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant - Benefit of exemption allowed.
Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant - Benefit of exemption allowed.
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