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...
Claim of deduction u/s. 37 in respect of amounts paid to GVF - there is nothing on record to suggest that trademark in question, had any marketable value and that the Assessee used said trademark for purpose of its products - Expenses not allowed.
Claim of deduction u/s. 37 in respect of amounts paid to GVF - there is nothing on record to suggest that trademark in question, had any marketable value and that the Assessee used said trademark for purpose of its products - Expenses not allowed.
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