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...
Rebate clam - Export of BAS or not - So far as the clause “used outside India” is concerned, the said clause is deleted with effect from 27.2.2018 - the appellant is entitled to rebate as claimed by them and the same shall be allowed subject to arithmetical correction if any
Rebate clam - Export of BAS or not - So far as the clause “used outside India” is concerned, the said clause is deleted with effect from 27.2.2018 - the appellant is entitled to rebate as claimed by them and the same shall be allowed subject to arithmetical correction if any
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