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...
Release of goods alongwith the vehicle - expiry of the time stipulated in the E-way bill - section 129 of CGST Act - there are no reason to accede to the appellant-writ petitioner’s request for release of the vehicle and the goods on merely furnishing an indemnity bond - goods to be released only on furnishing a bank guarantee.
Release of goods alongwith the vehicle - expiry of the time stipulated in the E-way bill - section 129 of CGST Act - there are no reason to accede to the appellant-writ petitioner’s request for release of the vehicle and the goods on merely furnishing an indemnity bond - goods to be released only on furnishing a bank guarantee.
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