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...
Correct head of income - rental income on sub-letting - Income from house property or income from other sources - assessee is not the owner of the property which is commercial in nature - taxable as income from other sources
Correct head of income - rental income on sub-letting - Income from house property or income from other sources - assessee is not the owner of the property which is commercial in nature - taxable as income from other sources
Note: It is a system-generated summary and is for quick reference only.