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...
Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the carrier - even in the course of investigation admitted that he was carrying gold - it is the case of non declaration, amounting to smuggling - goods allowed to be redeemable on payment of redemption fine
Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the carrier - even in the course of investigation admitted that he was carrying gold - it is the case of non declaration, amounting to smuggling - goods allowed to be redeemable on payment of redemption fine
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