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...
Classification of goods - UHT Sterilized Flavoured Milk - whether classifiable under Chapter 4-tariff Heading 0402 which covers ‘Milk containing added sugar or other sweetening matter’ or under Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included? - classifiable under CTH 22029930
Classification of goods - UHT Sterilized Flavoured Milk - whether classifiable under Chapter 4-tariff Heading 0402 which covers ‘Milk containing added sugar or other sweetening matter’ or under Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included? - classifiable under CTH 22029930
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