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...
Suspension of their Custom Broker License - Import of Areca Nut - importer has concealed the goods and tried to evade the compliance of FSSAI Act - there is significant force in the argument of appellant that they have done the necessary verification through documents.It is notice that the impugned order is with respect to suspension under Regulation 16(1) of CBLR, 2018. The impugned order holds that further inquiry needs to be conducted to arrived at the final decision in the instant case and therefore, on that ground upholds the order of suspension of Custom Broker. - AT
Suspension of their Custom Broker License - Import of Areca Nut - importer has concealed the goods and tried to evade the compliance of FSSAI Act - there is significant force in the argument of appellant that they have done the necessary verification through documents.It is notice that the impugned order is with respect to suspension under Regulation 16(1) of CBLR, 2018. The impugned order holds that further inquiry needs to be conducted to arrived at the final decision in the instant case and therefore, on that ground upholds the order of suspension of Custom Broker. - AT
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