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...
Reopening u/s 147 - validity of notice u/s 148 - original assessment u/s 143(1) - "change of the opinion" - High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law.
Reopening u/s 147 - validity of notice u/s 148 - original assessment u/s 143(1) - "change of the opinion" - High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law.
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