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...
Revival of company and restoration of company's name in the Registrar of Companies - Seeking relief to make the bank account operational - this appeal being a Liquidator of the deregistered company - name restored for limited purpose.
Revival of company and restoration of company's name in the Registrar of Companies - Seeking relief to make the bank account operational - this appeal being a Liquidator of the deregistered company - name restored for limited purpose.
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