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 release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities have issued no-objection certificate, prima facie case is made out for release of the goods. In that view, the competent custom authority is directed to release and facilitate the clearance of the goods of the petitioner - HC
Seeking release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities have issued no-objection certificate, prima facie case is made out for release of the goods. In that view, the competent custom authority is directed to release and facilitate the clearance of the goods of the petitioner - HC
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