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...
Demand u/s 11D - Collection of duty on exempted goods - price not reduced - Section 11D did not cover those goods where the goods were wholly exempted or were chargeable to Nil rate of duty as in the present case.
Demand u/s 11D - Collection of duty on exempted goods - price not reduced - Section 11D did not cover those goods where the goods were wholly exempted or were chargeable to Nil rate of duty as in the present case.
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