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...
Waste product or not - gad, sludge, acid oil and spent earth, etc. - cannot be considered to be manufactured excisable goods. - The same were merely waste and thus eligible for exemption under Notification No. 89/95-CE.
Waste product or not - gad, sludge, acid oil and spent earth, etc. - cannot be considered to be manufactured excisable goods. - The same were merely waste and thus eligible for exemption under Notification No. 89/95-CE.
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