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...
Refund claim - requirement of re-assessment order of bill of entry - time limitation - As per Chapter 14 of the Customs Manual, Section 27 of the Customs Act, 1962 deals with such refund of duty and interest and therefore, any application filed will have to be processed and disposed of in the manner laid down u/s 27 read with the procedure under the Customs Manual.
Refund claim - requirement of re-assessment order of bill of entry - time limitation - As per Chapter 14 of the Customs Manual, Section 27 of the Customs Act, 1962 deals with such refund of duty and interest and therefore, any application filed will have to be processed and disposed of in the manner laid down u/s 27 read with the procedure under the Customs Manual.
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