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...
Difficulty in obtaining GST registration - discrepancy in PAN - Admittedly, the GST registration of the petitioner-Trust has not been successful because of the defect in the PAN Card issued to the petitioner. The method of rectifying the same is by approaching PAN Facilitation Centre or by filing an online application in Income Tax Department Portal and a writ of mandamus directing the respondents to complete the PAN based GST registration as prayed by the petitioner cannot be considered. - HC
Difficulty in obtaining GST registration - discrepancy in PAN - Admittedly, the GST registration of the petitioner-Trust has not been successful because of the defect in the PAN Card issued to the petitioner. The method of rectifying the same is by approaching PAN Facilitation Centre or by filing an online application in Income Tax Department Portal and a writ of mandamus directing the respondents to complete the PAN based GST registration as prayed by the petitioner cannot be considered. - HC
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