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...
Attachment order - recovery proceedings - The impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, seeking certain details, the same would not provide a cause of action for the purpose of moving the present writ petition nor this Court adjudicate all such disputed facts under Article 226 of the Constitution of India. - HC
Attachment order - recovery proceedings - The impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, seeking certain details, the same would not provide a cause of action for the purpose of moving the present writ petition nor this Court adjudicate all such disputed facts under Article 226 of the Constitution of India. - HC
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