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...
Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed
Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed
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