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...
Entitlement/right to export - Crude Oil- Permissions/approvals/authorisations for direct export or permission/facilitation for canalised export through the third respondent - the reasons given by the Central Government cannot be characterized as arbitrary or unreasonable
Entitlement/right to export - Crude Oil- Permissions/approvals/authorisations for direct export or permission/facilitation for canalised export through the third respondent - the reasons given by the Central Government cannot be characterized as arbitrary or unreasonable
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