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 grant of Bail - it is alleged that the company received payment from its customers, but failed to remit the tax to the Government - section 132 (1) (d) of the Central Goods and Service Tax Act, 2017 - The petitioner is ordered to be released on the basis of the bail bonds and sureties, which have been executed by the petitioner and the sureties while being enlarged on interim bail granted - HC
Seeking grant of Bail - it is alleged that the company received payment from its customers, but failed to remit the tax to the Government - section 132 (1) (d) of the Central Goods and Service Tax Act, 2017 - The petitioner is ordered to be released on the basis of the bail bonds and sureties, which have been executed by the petitioner and the sureties while being enlarged on interim bail granted - HC
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