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...
Insolvency and BankruptcyNovember 22, 2022Case LawsAT
Approval of the Resolution Plan - discriminatory plan - Farmers were given 100% of the dues whereas the Appellant has given only 1% of the dues - there is no embargo for the classification of the ‘Operational Creditors’ into separate/different classes for deciding the way in which the money is to be distributed to them by the CoCs. - AT
Approval of the Resolution Plan - discriminatory plan - Farmers were given 100% of the dues whereas the Appellant has given only 1% of the dues - there is no embargo for the classification of the ‘Operational Creditors’ into separate/different classes for deciding the way in which the money is to be distributed to them by the CoCs. - AT
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