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...
Condonation of delay of 3599 days - main person looking after the business of Appellant Company suffered serious health ailments and loss in business - delay condoned taking a lenient and sympathetic view
Condonation of delay of 3599 days - main person looking after the business of Appellant Company suffered serious health ailments and loss in business - delay condoned taking a lenient and sympathetic view
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