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...
Winding up order - The Company was non-functional, it had already given its premises on rent and it was the only income of the Company. Therefore, we find that the Tribunal came to a definite conclusion of ‘oppression and mismanagement’ of the Company and ‘oppression’ of the Member - if the NCLT has ordered for winding-up of the Company, no interference is called for - AT
Winding up order - The Company was non-functional, it had already given its premises on rent and it was the only income of the Company. Therefore, we find that the Tribunal came to a definite conclusion of ‘oppression and mismanagement’ of the Company and ‘oppression’ of the Member - if the NCLT has ordered for winding-up of the Company, no interference is called for - AT
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