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...
Dishonor of Cheque - cheques were presented twice - insufficient funds - the complaint filed based on the second statutory notice is not barred and the High Court ought not to have quashed the criminal complaint and the impugned judgment is liable to be set aside.
Dishonor of Cheque - cheques were presented twice - insufficient funds - the complaint filed based on the second statutory notice is not barred and the High Court ought not to have quashed the criminal complaint and the impugned judgment is liable to be set aside.
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