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...
Grant of Bail - siphoning of funds - transfer of funds among different companies - The present case is of an economic offence involving siphoning of public money/investor money to the tune of ₹ 2000 crores. It is settled law that economic offences are considered to be grave offences especially when public money is involved and that the Courts have to be careful in granting bail in such cases - Bail not granted - HC
Grant of Bail - siphoning of funds - transfer of funds among different companies - The present case is of an economic offence involving siphoning of public money/investor money to the tune of ₹ 2000 crores. It is settled law that economic offences are considered to be grave offences especially when public money is involved and that the Courts have to be careful in granting bail in such cases - Bail not granted - HC
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