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...
Dishonor of Cheque - section 138 of NI Act - benefit of presumption - The Trial Court as well as first Appellate Court have committed no error in rejecting plea raised by the respondent accused that blank cheque was received by the complainant to obtain the loan from the bank - HC
Dishonor of Cheque - section 138 of NI Act - benefit of presumption - The Trial Court as well as first Appellate Court have committed no error in rejecting plea raised by the respondent accused that blank cheque was received by the complainant to obtain the loan from the bank - HC
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