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...
Stay of demand - ITO passed the impugned order asking the petitioner to pay 20% of the demand outstanding - the petitioner is directed to deposit 10% of the outstanding demand - CIT(A) directed to dispose of the appeal as expeditiously as possible, after affording an opportunity to the petitioner. - HC
Stay of demand - ITO passed the impugned order asking the petitioner to pay 20% of the demand outstanding - the petitioner is directed to deposit 10% of the outstanding demand - CIT(A) directed to dispose of the appeal as expeditiously as possible, after affording an opportunity to the petitioner. - HC
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