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...
Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for certification and other processes to its Kota plant - this aspect of the transaction culminated in the State of U. P. wherein the procurement of the said seeds takes place from the farmers by the assessee through their contractor is an intra-State sale - HC
Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for certification and other processes to its Kota plant - this aspect of the transaction culminated in the State of U. P. wherein the procurement of the said seeds takes place from the farmers by the assessee through their contractor is an intra-State sale - HC
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