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...
Classification of imported goods - goods are for use solely or principally with the Transmission Shafts which may be used in Motor Vehicles - In view of the specific exclusion of 'articles of heading 8483' from the ambit of the Section XVII under which chapter 87 falls, the impugned goods will not fall under Chapter 87 - AT
Classification of imported goods - goods are for use solely or principally with the Transmission Shafts which may be used in Motor Vehicles - In view of the specific exclusion of 'articles of heading 8483' from the ambit of the Section XVII under which chapter 87 falls, the impugned goods will not fall under Chapter 87 - AT
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