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...
Concessional rate of duty - import of hospital equipment - There is nothing in this notification which requires the accessories or spare parts to be imported along with the main equipment only to claim the benefit of this notification.
Concessional rate of duty - import of hospital equipment - There is nothing in this notification which requires the accessories or spare parts to be imported along with the main equipment only to claim the benefit of this notification.
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