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...
Grant of Bail - availment of input tax credit - offences u/s 132 (1)(b)(c) & (d) of GST - the matter is still at the stage of investigation and having regard to the seriousness of the offence and without expressing any opinion on the merits of the case, benefit of bail to the accused-petitioner cannot be granted.
Grant of Bail - availment of input tax credit - offences u/s 132 (1)(b)(c) & (d) of GST - the matter is still at the stage of investigation and having regard to the seriousness of the offence and without expressing any opinion on the merits of the case, benefit of bail to the accused-petitioner cannot be granted.
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