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...
Taxability of profits arising on sale of three flats through execution of sale deeds - proportionate cost of construction for three flats out of total eight flats comes is higher than the total amount received during the year resulting in shortfall - in absence of any surplus, the question of taxability doesn’t arise for consideration and addition of profits made by the AO deserve to be deleted - AT
Taxability of profits arising on sale of three flats through execution of sale deeds - proportionate cost of construction for three flats out of total eight flats comes is higher than the total amount received during the year resulting in shortfall - in absence of any surplus, the question of taxability doesn’t arise for consideration and addition of profits made by the AO deserve to be deleted - AT
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