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...
Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership subscription and admission fees from members is liable to GST as supply of services as such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since business includes provision by club, association, society, etc.
Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership subscription and admission fees from members is liable to GST as supply of services as such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since business includes provision by club, association, society, etc.
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