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...
Seeking directions to have access to the GST common portal to enable him to upload the returns for the period from the date of implementation of the GST Act - He failed to raise any complaint with the IT Grievance Redressal Portal. In such circumstances, the appellant cannot seek the remedy of a writ of mandamus from this Court. - HC
Seeking directions to have access to the GST common portal to enable him to upload the returns for the period from the date of implementation of the GST Act - He failed to raise any complaint with the IT Grievance Redressal Portal. In such circumstances, the appellant cannot seek the remedy of a writ of mandamus from this Court. - HC
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