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...
Liability of directors of private company u/s 179 - recovery of unpaid tax dues of a private company from its directors - AO passed the order without considering such representation of the assessee. - When this was pointed out to him, he passed a further order describing it as one of the 'Corrigendum'. This was also impermissible - Recovery order set aside.
Liability of directors of private company u/s 179 - recovery of unpaid tax dues of a private company from its directors - AO passed the order without considering such representation of the assessee. - When this was pointed out to him, he passed a further order describing it as one of the 'Corrigendum'. This was also impermissible - Recovery order set aside.
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