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...
Nature of services - When there is supply of material involved by the service provider in execution of the product project / work contracted to him, the activity done on such service provider cannot be mere “service simplicitor” but will be a composite contract comprising of both materials and services.
Nature of services - When there is supply of material involved by the service provider in execution of the product project / work contracted to him, the activity done on such service provider cannot be mere “service simplicitor” but will be a composite contract comprising of both materials and services.
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