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...
Jurisdiction - power of Chief Judicial Magistrate (CJM) to process the request of the secured creditor - SARFAESI Act - whether the expression “CMM”, includes CJM for the nonmetropolitan areas - CJM is equally competent to deal with the application moved by the secured creditor - SC
Jurisdiction - power of Chief Judicial Magistrate (CJM) to process the request of the secured creditor - SARFAESI Act - whether the expression “CMM”, includes CJM for the nonmetropolitan areas - CJM is equally competent to deal with the application moved by the secured creditor - SC
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