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...
Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to be in violation of the provisions of the Customs Act and therefore, the same is liable to be interfered with.
Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to be in violation of the provisions of the Customs Act and therefore, the same is liable to be interfered with.
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