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...
Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In this case, the investigation is already complete. The complaint has already been filed in the concerned Court. The co-accused have already been granted bail by the Coordinate Bench of this Court and the case is to be tried by the Magistrate - The further custody of the petitioner would not serve any useful purpose. - HC
Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In this case, the investigation is already complete. The complaint has already been filed in the concerned Court. The co-accused have already been granted bail by the Coordinate Bench of this Court and the case is to be tried by the Magistrate - The further custody of the petitioner would not serve any useful purpose. - HC
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