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...
Exemption of security service - to Visvesvaraya National Institute of Technology, Nagpur - Sr. No. 66 of Notification No. 12/2017 clearly states that only services provided to an educational institution which provides services by way of pre-school education and education up to higher secondary school or equivalent, will be exempt - hence not exempt in this case
Exemption of security service - to Visvesvaraya National Institute of Technology, Nagpur - Sr. No. 66 of Notification No. 12/2017 clearly states that only services provided to an educational institution which provides services by way of pre-school education and education up to higher secondary school or equivalent, will be exempt - hence not exempt in this case
Note: It is a system-generated summary and is for quick reference only.