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...
Rectification of mistake - One person can not travel on two boats at a same time - Even we have failed to understand as to what prejudice has been caused to the assessee, when no order survives and order has been remanded back to CIT(A)
Rectification of mistake - One person can not travel on two boats at a same time - Even we have failed to understand as to what prejudice has been caused to the assessee, when no order survives and order has been remanded back to CIT(A)
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