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...
Cenvat Credit - mentioning the names of their clients in the Cenvat registers - There is no prescribed format for making such registers and there is no law which debars the appellants from maintaining separate registers for two different clients - Credit cannot be denied on this ground.
Cenvat Credit - mentioning the names of their clients in the Cenvat registers - There is no prescribed format for making such registers and there is no law which debars the appellants from maintaining separate registers for two different clients - Credit cannot be denied on this ground.
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