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...
Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified as a part in Chapter 86 since the all the tree conditions are not satisfied - it can be inferred that Roof Mounted Air Conditioning unit manufactured and supplied by the applicant is squarely covered under HSN 84.15 irrespective of field of industry in which they are used. - AAR
Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified as a part in Chapter 86 since the all the tree conditions are not satisfied - it can be inferred that Roof Mounted Air Conditioning unit manufactured and supplied by the applicant is squarely covered under HSN 84.15 irrespective of field of industry in which they are used. - AAR
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