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...
Interpretation of will - executor of the will had directed to distribute the money - to interpret the will in other fashion would be doing injustice to the intention of the testator and the interpretation given by the CIT is wholly erroneous as the CIT appears to rewriting the last will and testament, having done the same "cherry picking" in the last will and testament which is not the manner in which a will needs to be interpreted
Interpretation of will - executor of the will had directed to distribute the money - to interpret the will in other fashion would be doing injustice to the intention of the testator and the interpretation given by the CIT is wholly erroneous as the CIT appears to rewriting the last will and testament, having done the same "cherry picking" in the last will and testament which is not the manner in which a will needs to be interpreted
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