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...
Expenditure incurred for charitable purpose u/s. 11 - asset created on the funding of the appellant is used for the courses of the university and not by the appellant. - the expenditure has been incurred as per the object of the society and in terms of a statutory provision of another trust having similar object - Benefit of exemption allowed.
Expenditure incurred for charitable purpose u/s. 11 - asset created on the funding of the appellant is used for the courses of the university and not by the appellant. - the expenditure has been incurred as per the object of the society and in terms of a statutory provision of another trust having similar object - Benefit of exemption allowed.
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