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...
Nature of activity - multi-level marketing of the goods - the appellant has adopted a marketing strategy for sale of its product - The activity undertaken by the appellant is primarily a sale of goods and there is no element of Business Support Services for Business or Commerce.
Nature of activity - multi-level marketing of the goods - the appellant has adopted a marketing strategy for sale of its product - The activity undertaken by the appellant is primarily a sale of goods and there is no element of Business Support Services for Business or Commerce.
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