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...
Revocation of Custom Broker (CB) License - Mis-Declaration of goods - revocation of licence would be too harsh a punishment - The forfeiture of security deposit for the same would have been adequate taking into account the fact that goods sought to be cleared, were “blank guns” which could have been modified into lethal weapons jeopardizing the National Security and the security of individuals.
Revocation of Custom Broker (CB) License - Mis-Declaration of goods - revocation of licence would be too harsh a punishment - The forfeiture of security deposit for the same would have been adequate taking into account the fact that goods sought to be cleared, were “blank guns” which could have been modified into lethal weapons jeopardizing the National Security and the security of individuals.
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