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...
Refund of TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders - Authorities directed to take decision in 3 weeks.
Refund of TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders - Authorities directed to take decision in 3 weeks.
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