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...
Bogus LTCG - Addition u/s. 69 - nowhere in report of Investigation Wing is it seen that the assessee has indulged in any nefarious activities or her broker has carried out any stage managed/pre determined sale of the shares - the sale considerations have happened through the banking channel - no specific evidence which have been collected by the AO - LTGG allowed
Bogus LTCG - Addition u/s. 69 - nowhere in report of Investigation Wing is it seen that the assessee has indulged in any nefarious activities or her broker has carried out any stage managed/pre determined sale of the shares - the sale considerations have happened through the banking channel - no specific evidence which have been collected by the AO - LTGG allowed
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