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...
Disallowing the expenses of liquidated damages - year of allowability - a payment based on contingent contract u/s 32 of the Contract Act could be allowable only when the conditions prescribed therein would have been complied with and not on the date of execution of the agreement.
Disallowing the expenses of liquidated damages - year of allowability - a payment based on contingent contract u/s 32 of the Contract Act could be allowable only when the conditions prescribed therein would have been complied with and not on the date of execution of the agreement.
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