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...
Restoration of the name of the Company - going concern - default in statutory compliance and failure to file return since 31.03.2013. - the Appellant Company is having substantial movable as well as immovable assets. - the name of the Appellant Company be restored to the Register of Companies subject to the conditions. - AT
Restoration of the name of the Company - going concern - default in statutory compliance and failure to file return since 31.03.2013. - the Appellant Company is having substantial movable as well as immovable assets. - the name of the Appellant Company be restored to the Register of Companies subject to the conditions. - AT
Note: It is a system-generated summary and is for quick reference only.