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...
Registration u/s 12AA - there is no provision for any type of free or concessional education to the poor and needy students rather the clauses in the Agreement makes it binding on the trust not to offer any discounts or concessions, trust cannot even grant credit to the needy students in case of financial crisis and the interest is chrgeble on day to day basis - Such type of activity cannot be considered as charitable activity - no registration
Registration u/s 12AA - there is no provision for any type of free or concessional education to the poor and needy students rather the clauses in the Agreement makes it binding on the trust not to offer any discounts or concessions, trust cannot even grant credit to the needy students in case of financial crisis and the interest is chrgeble on day to day basis - Such type of activity cannot be considered as charitable activity - no registration
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