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...
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Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as per the syllabus / curriculum prescribed by the Universities or Institutes like ICAI, ICSI etc. - the applicant is not covered under the definition of “educational institution” - Liable to GST - AAR
Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as per the syllabus / curriculum prescribed by the Universities or Institutes like ICAI, ICSI etc. - the applicant is not covered under the definition of “educational institution” - Liable to GST - AAR
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