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...
Refund of accumulated input tax credit - since the services were used for the purpose of maintenance and repair of UPS systems and air conditioners and not for construction of any civil structure, such works contract service should merit consideration as input service for the purpose of the benefit of refund/rebate claim.
Refund of accumulated input tax credit - since the services were used for the purpose of maintenance and repair of UPS systems and air conditioners and not for construction of any civil structure, such works contract service should merit consideration as input service for the purpose of the benefit of refund/rebate claim.
Note: It is a system-generated summary and is for quick reference only.
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