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...
Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration instead at the time of raising of the invoices - the appellant would be under a belief that he is required to deposit the service tax only on actual sale of the flats - penalty set aside
Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration instead at the time of raising of the invoices - the appellant would be under a belief that he is required to deposit the service tax only on actual sale of the flats - penalty set aside
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