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...
Maintainability of Complaint - there should be specific averments in the complaint that the accused was in charge and was responsible for the conduct of the business of the company - When there is no specific averments as to officer who is in default to satisfy the provision u/s 2(60)(vi) of the Companies Act, 2013, the complaint is not at all sustainable
Maintainability of Complaint - there should be specific averments in the complaint that the accused was in charge and was responsible for the conduct of the business of the company - When there is no specific averments as to officer who is in default to satisfy the provision u/s 2(60)(vi) of the Companies Act, 2013, the complaint is not at all sustainable
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