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...
Anti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 - There could not be any urgency for granting any interim order since the petitioner was sitting over the aforesaid impugned adjudication order for the last six months. - Since the constitutional validity of the aforesaid provisions of law has been challenged, this writ petition is entertained. - HC
Anti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 - There could not be any urgency for granting any interim order since the petitioner was sitting over the aforesaid impugned adjudication order for the last six months. - Since the constitutional validity of the aforesaid provisions of law has been challenged, this writ petition is entertained. - HC
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