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...
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Exemption u/s 11 - nexus of corruption by way of bribe and criminal misconduct by the assessee trust - misconduct and desire to defy rules and norms - registration was rightly cancelled since inception u/s 12AA(3)
Exemption u/s 11 - nexus of corruption by way of bribe and criminal misconduct by the assessee trust - misconduct and desire to defy rules and norms - registration was rightly cancelled since inception u/s 12AA(3)
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