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...
Appeal against restoration of the name of the company in the Register of Companies - It is contended that the Appellants being the suspended Directors are helpless and the restoration of Company had been sought with malafide intentions - The pendency of litigations, at whatever stage, warranted restoration of name of Company to the Register of Companies, so as to safeguard the interests of Company and the stakeholders. - AT
Appeal against restoration of the name of the company in the Register of Companies - It is contended that the Appellants being the suspended Directors are helpless and the restoration of Company had been sought with malafide intentions - The pendency of litigations, at whatever stage, warranted restoration of name of Company to the Register of Companies, so as to safeguard the interests of Company and the stakeholders. - AT
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