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...
Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the area, Judicial Magistrate of concerned jurisdiction alone has got jurisdiction, as rightly contended by Mr. B.Vijay, Learned Counsel appearing for the First Respondent. - The Petitioner cannot misuse this forum in order to transfer of the case pending before the Judicial Magistrate-I, Thanjavur to Chennai and the Writ Petition is liable to be rejected - HC
Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the area, Judicial Magistrate of concerned jurisdiction alone has got jurisdiction, as rightly contended by Mr. B.Vijay, Learned Counsel appearing for the First Respondent. - The Petitioner cannot misuse this forum in order to transfer of the case pending before the Judicial Magistrate-I, Thanjavur to Chennai and the Writ Petition is liable to be rejected - HC
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