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...
Refund of IGST - Let this claim of refund and interest thereon be processing within a period of 45 days from the date of receipt of the judgment. - In case no action is taken, the officer concerned is liable to pay cost of ₹ 25,000/-, which will be recovered from the salary of the officer. - HC
Refund of IGST - Let this claim of refund and interest thereon be processing within a period of 45 days from the date of receipt of the judgment. - In case no action is taken, the officer concerned is liable to pay cost of ₹ 25,000/-, which will be recovered from the salary of the officer. - HC
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