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...
Dishonor of Cheque - insufficiency of funds - compromise entered into between the parties - following the Guidelines, this Court deems it appropriate to permit the compounding of offence subject to payment of cost at the rate of 15% of the cheque amount to be paid to the complainant. - HC
Dishonor of Cheque - insufficiency of funds - compromise entered into between the parties - following the Guidelines, this Court deems it appropriate to permit the compounding of offence subject to payment of cost at the rate of 15% of the cheque amount to be paid to the complainant. - HC
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