Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition
Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition
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