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...
Admissibility of CENVAT Credit on various items of Furniture and Fixture to the provider of Banking and Financial Services - Since the scheme of credit in respect of Capital Goods is not identical with the scheme credit on inputs such flip flop from Capital Goods to inputs should not be permissible.
Admissibility of CENVAT Credit on various items of Furniture and Fixture to the provider of Banking and Financial Services - Since the scheme of credit in respect of Capital Goods is not identical with the scheme credit on inputs such flip flop from Capital Goods to inputs should not be permissible.
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