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...
Addition u/s 69C - unexplained expenditure - not been expended by the assessee but was merely routed through in account - the question of debiting such amount to the profit and loss account did not arise - not in the nature of unexplained expenditure
Addition u/s 69C - unexplained expenditure - not been expended by the assessee but was merely routed through in account - the question of debiting such amount to the profit and loss account did not arise - not in the nature of unexplained expenditure
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