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...
Interest on delayed refund – payable on the expiring of period of three months from the date of receipt of application under Section 11B(1) and not from the date of order of refund or Appellate Order allowing such refund - AT
Interest on delayed refund – payable on the expiring of period of three months from the date of receipt of application under Section 11B(1) and not from the date of order of refund or Appellate Order allowing such refund - AT
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